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    <title>1998 (4) TMI 128 - MADRAS High Court</title>
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    <description>The Court allowed the writ petition, quashed the order rejecting the application for approval under section 80-O of the Income-tax Act, and directed the respondent to grant approval. The Court emphasized the Board&#039;s authority to condone delays in filing applications, citing legal precedents supporting the petitioner&#039;s case. The judgment underscored the importance of considering genuine hardships caused by delays and the need for adherence to legal principles and precedents in such matters.</description>
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