2025 (2) TMI 197

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..... BAY HIGH COURT] admission of appeal of substantial questions of law[Question Nos. 1, 2, 3, 4 and 6] HELD THAT:- In view of the low tax effect, the present appeals are disposed of without answering the question raised or examining the merits of the case. However, liberty is granted to the Revenue to ask for recall of the present order in case the tax effect is found to be more or if the case(s) f .....

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