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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal dismissed due to lack of new legal elements, relying on precedent. Pending petitions closed.</h1> The High Court of Andhra Pradesh dismissed the appeal due to the absence of new legal elements, relying on precedent. The appeal was rejected, and all ... Exemption u/s 54 - Held that:- Tribunal allowed the exemption while rendering the decision has followed the decisions of this Court in the case of CIT vs. Syed Ali Adil (2013 (6) TMI 278 - ANDHRA PRADESH HIGH COURT) and also the Delhi High Court in the case of CIT vs. Gita Duggal [2013 (3) TMI 101 - DELHI HIGH COURT ] on the same issue The High Court of Andhra Pradesh dismissed the appeal as it found no new legal element involved, citing previous court decisions. The appeal was dismissed, and any pending petitions were closed.

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