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    <title>2010 (10) TMI 1019 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court allowed the delay condonation application in Civil Application No. 316 of 2010 under section 14 of the Limitation Act, condoning a delay of 265 days in filing the Tax Appeal. However, Tax Appeal No. 1827 of 2010 was dismissed as it did not raise any substantial questions of law, with the Court noting the presence of disputed questions of fact. Consequently, Civil Application No. 372 of 2010 for stay against the Tribunal&#039;s order was also rejected due to the dismissal of the Tax Appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=172698</link>
      <description>The Gujarat High Court allowed the delay condonation application in Civil Application No. 316 of 2010 under section 14 of the Limitation Act, condoning a delay of 265 days in filing the Tax Appeal. However, Tax Appeal No. 1827 of 2010 was dismissed as it did not raise any substantial questions of law, with the Court noting the presence of disputed questions of fact. Consequently, Civil Application No. 372 of 2010 for stay against the Tribunal&#039;s order was also rejected due to the dismissal of the Tax Appeal.</description>
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