133 results for “condonation of delay”+ Section 80(5)clear
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delay in filing of appeal is condoned and the appeal is admitted to be heard on merit. 4. Shri Rohit Goel appearing on behalf of the assessee submitted that the assessee is engaged in manufacturing and trading of construction chemical. The assessee had claimed deduction @100% under section 80IC in respect of a unit eligible for deduction in the assessment