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    <title>2023 (9) TMI 554 - DELHI HIGH COURT</title>
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    <description>The court allowed the condonation of a 170-day delay in re-filing the appeal, as the respondent had no objection. The appeals concerning Assessment Years 2017-18 and 2019-20, challenging a common order by the Income Tax Appellate Tribunal, were closed. Certain proposed questions were dismissed as covered by a previous decision, while others on profit attribution were not entertained due to lack of argument before statutory authorities. The parties were directed to act based on the digitally signed order copy.</description>
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