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    <title>2018 (12) TMI 1949 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta allowed the application for condonation of delay in filing the appeal under Section 260A of the Income Tax Act, 1961. The appeal raised substantial questions of law related to the perversity of the Tribunal&#039;s order, eligibility for tax benefits on certain equipment, higher depreciation rates, depreciation on intangible assets, and the applicability of Section 115JB. The Court dispensed with the notice of appeal, directed the filing of informal paper books, and scheduled the matter for a future appearance, disposing of the stay application.</description>
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