https://www.taxtmi.com/caselaws?id=66289 The Tribunal dismissed the Department's appeals as the appeals were filed within the limitation period when calculated from the date of obtaining certified copies, thus not requiring condonation of delay. The appeals lacked merit as the sub-partnerships were deemed genuine and compliant with IT Act rules, as per the Andhra Pradesh High Court's decision, leading to the dismissal of the Department's appeals based on the validity of the sub-partnerships. en-us Fri, 01 Dec 1978 00:00:00 +0530 Wed, 23 Feb 2011 13:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66289 The Tribunal dismissed the Department's appeals as the appeals were filed within the limitation period when calculated from the date of obtaining certified copies, thus not requiring condonation of delay. The appeals lacked merit as the sub-partnerships were deemed genuine and compliant with IT Act rules, as per the Andhra Pradesh High Court's decision, leading to the dismissal of the Department's appeals based on the validity of the sub-partnerships. Case-Laws Income Tax Fri, 01 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66289