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2015 (8) TMI 661 - DELHI HIGH COURT

2015 (8) TMI 661 - DELHI HIGH COURT - TMI - Condonation of delay of delay of 526 days - budgetary constraints leading to delay payment of the differential court fees as a result of the Court Fees Delhi Amendment Act, 2012 which came into force on 1st August 2012 - Held that:- Much prior to the initial filing of the appeal, the Court Fees Act applicable to Delhi stood amended.

As regards the second ground, sufficient advance notice had been given to the litigants and Advocates about t .....

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T whose work is overseen by an Assistant CIT. None of the above factors could have entailed a delay of more than a year and five months in re-filing the appeal. The application is accordingly dismissed.

Whether on account of AO noticing that some part of the total turnover of the Respondent Assessee, which claims to be a '100 per cent export oriented unit', includes domestic turnover, the deduction under Section 10B should be denied? - Held that:- Admittedly, on facts the Assessee has .....

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DELHI HIGH COURT) this Court, while dealing with a similarly worded Section 10A of the Act, noted that such an undertaking would have both export turnover as well as domestic turnover. AO was not justified in denying the deduction under Section 10 B of the Act only on the ground that some part of the turnover of the Assessee included domestic turnover. - Decided in favour of assessee. - ITA No. 307/2015 - Dated:- 5-8-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr Rohit Madan a .....

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to delay payment of the differential court fees as a result of the Court Fees Delhi Amendment Act, 2012 which came into force on 1st August 2012. The second is regarding the practice directions issued by the Court pertaining to filing of soft copies of the paperbooks in tax matters. The third is about change in standing counsel for the Revenue. 3. The first ground is entirely unconvincing. Much prior to the initial filing of the appeal, the Court Fees Act applicable to Delhi stood amended. As r .....

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ire panel of lawyers for the Revenue and its cell in the High Court is managed by a Deputy CIT whose work is overseen by an Assistant CIT. None of the above factors could have entailed a delay of more than a year and five months in re-filing the appeal. The application is accordingly dismissed. ITA 307/2015 4. Nevertheless the appeal has also been examined on merits. The issue sought to be projected by the Revenue in the present appeal is whether on account of the Assessing Officer ('AO' .....

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