https://www.taxtmi.com/caselaws?id=235264 The Supreme Court intervened to address the delay in filing the appeal by the Revenue, condoning the delay and instructing the High Court to proceed with the appeal on its merits. The judgment emphasizes the importance of substance over technicalities in legal proceedings. en-us Mon, 08 Jul 2013 00:00:00 +0530 Wed, 17 Jul 2013 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235264 The Supreme Court intervened to address the delay in filing the appeal by the Revenue, condoning the delay and instructing the High Court to proceed with the appeal on its merits. The judgment emphasizes the importance of substance over technicalities in legal proceedings. Case-Laws Income Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235264