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    <title>2018 (12) TMI 794 - DELHI HIGH COURT</title>
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    <description>A candidate seeking exemption from Paper 18 had to prove a valid and timely request, and the court found the record did not support such a request because the online form and handwritten insertion were unreliable and no contemporaneous pleading showed pre-examination exemption sought. The governing prospectus and amendment limited exemption to three successive terms, which the candidate had already exhausted. As a result, no further exemption could be claimed, and the challenge to denial of exemption failed. The court also noted the candidate had not exercised due diligence in checking the applicable examination instructions.</description>
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      <title>2018 (12) TMI 794 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=372025</link>
      <description>A candidate seeking exemption from Paper 18 had to prove a valid and timely request, and the court found the record did not support such a request because the online form and handwritten insertion were unreliable and no contemporaneous pleading showed pre-examination exemption sought. The governing prospectus and amendment limited exemption to three successive terms, which the candidate had already exhausted. As a result, no further exemption could be claimed, and the challenge to denial of exemption failed. The court also noted the candidate had not exercised due diligence in checking the applicable examination instructions.</description>
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      <pubDate>Tue, 13 Nov 2018 00:00:00 +0530</pubDate>
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