Delhi HC Grants Relief: Condones 170-Day Delay in Income Tax Appeal

CIT Vs Amadeus It Group Sa (Delhi High Court)

Introduction: In a recent decision, the Delhi High Court has extended relief to Amadeus IT Group SA by condoning a substantial delay of 170 days in the re-filing of an Income Tax Appeal. The case pertains to Assessment Year 2018-19 and has significant implications for both the appellant/revenue and the respondent/assessee.

Detailed Analysis:

1. Bac

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