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<h1>High Court grants condonation for tax delay, upholds input tax credit benefit for assessee</h1> The High Court of Allahabad allowed the delay condonation application in a tax case for the assessment year 2009-10. The court upheld the benefit of input ... - The High Court of Allahabad allowed the delay condonation application in a tax case for the assessment year 2009-10. The court upheld the benefit of input tax credit for the assessee as all payments were made through bank and purchases were against tax invoices. The revision was dismissed as lacking merit.