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    <title>1956 (9) TMI 73 - MADRAS HIGH COURT</title>
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    <description>For an appeal to the Appellate Tribunal, limitation was to be computed by excluding the time properly requisite for obtaining the certified copy of the order actually filed with the memorandum of appeal. The copy initially served on the assessee was distinct from the certified copy later obtained for filing, and the assessee was entitled to inspect the appellate order and secure a certified copy. Applying the statutory exclusion of time for obtaining the copy, the appeal was held to be within time, and the reference was answered in favour of the assessee.</description>
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      <title>1956 (9) TMI 73 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=285127</link>
      <description>For an appeal to the Appellate Tribunal, limitation was to be computed by excluding the time properly requisite for obtaining the certified copy of the order actually filed with the memorandum of appeal. The copy initially served on the assessee was distinct from the certified copy later obtained for filing, and the assessee was entitled to inspect the appellate order and secure a certified copy. Applying the statutory exclusion of time for obtaining the copy, the appeal was held to be within time, and the reference was answered in favour of the assessee.</description>
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      <pubDate>Tue, 18 Sep 1956 00:00:00 +0530</pubDate>
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