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    <title>2023 (6) TMI 358 - DELHI HIGH COURT</title>
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    <description>The court allowed the condonation of delay application for re-filing the appeal and disposed of the application. The challenge to the Income Tax Appellate Tribunal&#039;s order on Section 14A of the Income Tax Act was dismissed as no exempt income was earned by the respondent during the relevant period. The deletion of the addition made by the Assessing Officer under Section 14A was sustained at Rs. 3,35,28,383. The appeal was closed as no substantial question of law was found to arise for consideration, especially after the dismissal of a special leave petition by the Supreme Court.</description>
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    <pubDate>Wed, 03 May 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=438784</link>
      <description>The court allowed the condonation of delay application for re-filing the appeal and disposed of the application. The challenge to the Income Tax Appellate Tribunal&#039;s order on Section 14A of the Income Tax Act was dismissed as no exempt income was earned by the respondent during the relevant period. The deletion of the addition made by the Assessing Officer under Section 14A was sustained at Rs. 3,35,28,383. The appeal was closed as no substantial question of law was found to arise for consideration, especially after the dismissal of a special leave petition by the Supreme Court.</description>
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