https://www.taxtmi.com/caselaws?id=429827 The High Court of Calcutta addressed various issues in the appeal, including a delay in filing, the validity of Long Term Capital Gain claims, tax exemptions, and the applicability of specific circulars and memorandums. Despite a significant delay in filing the appeal, the court exercised discretion to condone the delay and allowed the application. The court dismissed the appeal filed by the revenue, citing previous decisions where similar appeals were rejected, and found that the substantial legal questions raised were irrelevant. en-us Mon, 31 Oct 2022 00:00:00 +0530 Fri, 04 Nov 2022 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429827 The High Court of Calcutta addressed various issues in the appeal, including a delay in filing, the validity of Long Term Capital Gain claims, tax exemptions, and the applicability of specific circulars and memorandums. Despite a significant delay in filing the appeal, the court exercised discretion to condone the delay and allowed the application. The court dismissed the appeal filed by the revenue, citing previous decisions where similar appeals were rejected, and found that the substantial legal questions raised were irrelevant. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429827