https://www.taxtmi.com/caselaws?id=433877 The court condoned a 19-day delay in filing the appeal and upheld the ITAT's decision dismissing the Revenue's appeals. It affirmed the Assessee's right to claim exemption under Section 10(38) of the Income Tax Act, 1961, for long-term capital gains, as the necessary procedures were followed. The court also emphasized the Assessee's right to cross-examine entry providers, noting that the Revenue's reliance on unchallenged statements violated principles of natural justice. Consequently, the court found no substantial question of law warranting interference, and the appeals were dismissed. en-us Wed, 08 Feb 2023 00:00:00 +0530 Mon, 16 Mar 2026 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433877 The court condoned a 19-day delay in filing the appeal and upheld the ITAT's decision dismissing the Revenue's appeals. It affirmed the Assessee's right to claim exemption under Section 10(38) of the Income Tax Act, 1961, for long-term capital gains, as the necessary procedures were followed. The court also emphasized the Assessee's right to cross-examine entry providers, noting that the Revenue's reliance on unchallenged statements violated principles of natural justice. Consequently, the court found no substantial question of law warranting interference, and the appeals were dismissed. Case-Laws Income Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433877