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    <title>2023 (3) TMI 1197 - DELHI HIGH COURT</title>
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    <description>The High Court granted condonation of a 416-day delay in re-filing the appeal and upheld the Income Tax Appellate Tribunal&#039;s calculation method for disallowable expenses under Section 14A of the Income Tax Act, 1961. The court dismissed the appeal, ruling that Rule 8D was not applicable for the relevant assessment year, following the precedent set by the Supreme Court.</description>
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      <description>The High Court granted condonation of a 416-day delay in re-filing the appeal and upheld the Income Tax Appellate Tribunal&#039;s calculation method for disallowable expenses under Section 14A of the Income Tax Act, 1961. The court dismissed the appeal, ruling that Rule 8D was not applicable for the relevant assessment year, following the precedent set by the Supreme Court.</description>
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