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    <title>2015 (7) TMI 618 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the appellant-department&#039;s challenge against the Income Tax Appellate Tribunal&#039;s order regarding the addition of a specific amount under Section 43B of the Income Tax Act. The Court found no error in the Tribunal&#039;s decision and noted the applicability of previous judgments on similar issues. While considering the meaning of &quot;due date&quot; in filing returns, the Court decided to dismiss the appeal, awaiting the outcome of pending Special Leave Petitions before the Apex Court. The High Court ruled that the fate of the appeal would be influenced by the judgments in the related cases before the Apex Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261657</link>
      <description>The High Court dismissed the appellant-department&#039;s challenge against the Income Tax Appellate Tribunal&#039;s order regarding the addition of a specific amount under Section 43B of the Income Tax Act. The Court found no error in the Tribunal&#039;s decision and noted the applicability of previous judgments on similar issues. While considering the meaning of &quot;due date&quot; in filing returns, the Court decided to dismiss the appeal, awaiting the outcome of pending Special Leave Petitions before the Apex Court. The High Court ruled that the fate of the appeal would be influenced by the judgments in the related cases before the Apex Court.</description>
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