75 results for “condonation of delay”+ Section 10(1)clear
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In the result, both appeals filed by the assessee are allowed for statistical purposes
Bench: : Shri S. Rifaur Rahman
1)(d) of the Act or section 10(23C)(iiiad) of the Act. Therefore, it is not a mistake apparent from record and not convinced with the submission, he rejected the condonation of delay