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    <title>2022 (8) TMI 458 - CALCUTTA HIGH COURT</title>
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    <description>The High Court allowed the application for condonation of delay in filing the appeal, citing sufficient cause for the delay. Regarding the deletion of income from the sale of development right, the Court affirmed the Income Tax Appellate Tribunal&#039;s decision, noting that no substantial question of law arose for consideration. The Tribunal&#039;s recognition of the Project Completion Method followed by the Assessee was upheld, with the High Court dismissing the appeal accordingly.</description>
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      <description>The High Court allowed the application for condonation of delay in filing the appeal, citing sufficient cause for the delay. Regarding the deletion of income from the sale of development right, the Court affirmed the Income Tax Appellate Tribunal&#039;s decision, noting that no substantial question of law arose for consideration. The Tribunal&#039;s recognition of the Project Completion Method followed by the Assessee was upheld, with the High Court dismissing the appeal accordingly.</description>
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