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2014 (12) TMI 763 - DELHI HIGH COURTApplication for condonation of delay of 400 days – Hyper-technical view taken by Tribunal - Held that:- The bifurcation of the exempt income for each unit was clearly stated and given - revenue did not contended that certain aspects were not clear or concealed or eligible profits of each unit could not be ascertained - no such assertion and contention is raised - copy of the form has also not been filed - The view taken by the Revenue is hyper-technical and does not merit issue of notice in the present appeal – thus, the notice on the application for condonation of delay in re-filing cannot be issued and the appeal is dismissed – Decided against revenue.
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