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    <title>2018 (1) TMI 278 - MADRAS HIGH COURT</title>
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    <description>The High Court granted indulgence to the appellant in a Tax Case Appeal, despite a delay of 155 days in filing the appeal before the Income Tax Appellate Tribunal. The Court imposed a condition for the appellant to pay 50% of the disputed tax within four weeks. If the condition was met, the delay would be condoned, and the appeal would be considered on its merits. Failure to comply would lead to automatic dismissal of the appeal. This decision balanced the significance of the appellate remedy with the assessment of the appellant&#039;s conduct during the proceedings.</description>
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    <pubDate>Thu, 14 Dec 2017 00:00:00 +0530</pubDate>
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      <title>2018 (1) TMI 278 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=353542</link>
      <description>The High Court granted indulgence to the appellant in a Tax Case Appeal, despite a delay of 155 days in filing the appeal before the Income Tax Appellate Tribunal. The Court imposed a condition for the appellant to pay 50% of the disputed tax within four weeks. If the condition was met, the delay would be condoned, and the appeal would be considered on its merits. Failure to comply would lead to automatic dismissal of the appeal. This decision balanced the significance of the appellate remedy with the assessment of the appellant&#039;s conduct during the proceedings.</description>
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      <pubDate>Thu, 14 Dec 2017 00:00:00 +0530</pubDate>
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