https://www.taxtmi.com/caselaws?id=235420 The High Court of UTTARAKHAND allowed the applications for condonation of delay in preferring appeals. However, the court dismissed the appeals concerning the interpretation of Section 44BB and the proviso, and the application of the proviso to closed assessments completed before 1st April, 2011. The court clarified that the proviso's distinction only applies from 1st April, 2011, leading to the dismissal of the appeals. en-us Tue, 28 May 2013 00:00:00 +0530 Tue, 23 Jul 2013 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235420 The High Court of UTTARAKHAND allowed the applications for condonation of delay in preferring appeals. However, the court dismissed the appeals concerning the interpretation of Section 44BB and the proviso, and the application of the proviso to closed assessments completed before 1st April, 2011. The court clarified that the proviso's distinction only applies from 1st April, 2011, leading to the dismissal of the appeals. Case-Laws Income Tax Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235420