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    <title>2021 (2) TMI 1103 - DELHI HIGH COURT</title>
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    <description>The appeal under Section 260A of the Income Tax Act, 1961, against the ITAT&#039;s order was dismissed due to a 1350-day delay in filing, lack of substantial legal questions, and consistent findings by tax authorities. The appellant&#039;s argument regarding ignored evidence and project cancellation was deemed insufficient for appeal. The court emphasized the importance of substantial legal questions and evidence evaluation in tax appeals, ultimately upholding the dismissal.</description>
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      <description>The appeal under Section 260A of the Income Tax Act, 1961, against the ITAT&#039;s order was dismissed due to a 1350-day delay in filing, lack of substantial legal questions, and consistent findings by tax authorities. The appellant&#039;s argument regarding ignored evidence and project cancellation was deemed insufficient for appeal. The court emphasized the importance of substantial legal questions and evidence evaluation in tax appeals, ultimately upholding the dismissal.</description>
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