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    <title>2023 (12) TMI 1195 - MADRAS HIGH COURT</title>
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    <description>The article addresses extension of time to file a statutory tax appeal and make the required 10% pre-deposit. The appellant sought only enlargement of the period fixed by an earlier order, without any adjudication on the tax demand itself. The Court accepted the limited request, extended the time for filing the appeal and depositing the amount, and directed the appellate authority to hear the appeal on merits without taking limitation objections against it. The legal point is confined to procedural compliance for maintaining the appeal, not to the underlying tax liability.</description>
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    <pubDate>Tue, 19 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1195 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=447511</link>
      <description>The article addresses extension of time to file a statutory tax appeal and make the required 10% pre-deposit. The appellant sought only enlargement of the period fixed by an earlier order, without any adjudication on the tax demand itself. The Court accepted the limited request, extended the time for filing the appeal and depositing the amount, and directed the appellate authority to hear the appeal on merits without taking limitation objections against it. The legal point is confined to procedural compliance for maintaining the appeal, not to the underlying tax liability.</description>
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      <pubDate>Tue, 19 Dec 2023 00:00:00 +0530</pubDate>
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