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    <title>2023 (10) TMI 783 - DELHI HIGH COURT</title>
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    <description>The court allowed the condonation of a 370-day delay in re-filing the appeal, as it was unopposed by the respondent. The appeal, concerning the Assessment Year 2013-14, challenged the ITAT order on issues of depreciation of securities, disallowance of pension fund contributions, and disallowance under section 14A. The court found that these issues were covered by previous decisions and did not present substantial questions of law. Consequently, the appeal was closed, with instructions for the parties to proceed based on the digitally signed order.</description>
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    <pubDate>Thu, 21 Sep 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=444560</link>
      <description>The court allowed the condonation of a 370-day delay in re-filing the appeal, as it was unopposed by the respondent. The appeal, concerning the Assessment Year 2013-14, challenged the ITAT order on issues of depreciation of securities, disallowance of pension fund contributions, and disallowance under section 14A. The court found that these issues were covered by previous decisions and did not present substantial questions of law. Consequently, the appeal was closed, with instructions for the parties to proceed based on the digitally signed order.</description>
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