105 results for “condonation of delay”+ Section 195(6)clear
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195 and section 40(a)(i) of the Act?" 2. When the matter was taken up today, learned counsel for the assessee submitted that the aforesaid substantial questions of law have already been answered in favour of the assessee by judgment dated 01.12.2020 passed in ITA Nos.214/2014 and 215/2014. It is also urged that the appeal filed by the revenue