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    <title>2025 (10) TMI 54 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>AAAR held the appeal barred by time, noting the AAR order communicated 07.02.2025 (received 08.02.2025), making the 30-day appeal period expire on 10.03.2025 and the maximum 30-day condonation limit expire on 09.04.2025. The appeal filed on 23.06.2025 incurred 105 days&#039; delay beyond the statutory/condonable period. The AAAR found the delay unexplained and beyond its power to condone, dismissed the appeal as time-barred and declined to consider the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779258</link>
      <description>AAAR held the appeal barred by time, noting the AAR order communicated 07.02.2025 (received 08.02.2025), making the 30-day appeal period expire on 10.03.2025 and the maximum 30-day condonation limit expire on 09.04.2025. The appeal filed on 23.06.2025 incurred 105 days&#039; delay beyond the statutory/condonable period. The AAAR found the delay unexplained and beyond its power to condone, dismissed the appeal as time-barred and declined to consider the merits.</description>
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