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Income Tax - Highlights / Catch Notes

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Condonation of delay - absence of sufficient cause - the fact ...

Income Tax

February 12, 2020

Condonation of delay - absence of sufficient cause - the fact that there was lawyer's wrong advice has to be proved by the party seeking condonation of delay; and that the Counsel must disclose the circumstances in which incorrect advice was given and, it is not sufficient to make a perfunctory and general statement that wrong advice was given bonafide.

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