Condonation of delay - delay in filing claim of refund of amount ...
Supreme Court Prioritizes Substantive Justice Over Technicalities in Delay Condonation for Refund Claims.
November 11, 2019
Case Laws Income Tax HC
Condonation of delay - delay in filing claim of refund of amount - It is well settled law by the Hon'ble Supreme Court that instead of rejecting the matters on technicalities, the Courts shall do substantive justice by deciding the case on merits.
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