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    <title>1990 (9) TMI 132 - ITAT DELHI</title>
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    <description>The ITAT Delhi ruled in favor of the assessee, allowing the appeal regarding the disallowance of payments for taxation matters and disallowance of expenses for repairs of a building. The disallowance of Rs. 2,200 for taxation matters was deemed unjustified as it fell within the limits of section 80VV. Additionally, the disallowance of Rs. 15,000 for building repairs was overturned as the entire expenditure was necessary for the business and considered revenue expenditures. Consequently, the Tribunal deleted the disallowance of Rs. 15,000 in total.</description>
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    <pubDate>Fri, 14 Sep 1990 00:00:00 +0530</pubDate>
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      <title>1990 (9) TMI 132 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=62530</link>
      <description>The ITAT Delhi ruled in favor of the assessee, allowing the appeal regarding the disallowance of payments for taxation matters and disallowance of expenses for repairs of a building. The disallowance of Rs. 2,200 for taxation matters was deemed unjustified as it fell within the limits of section 80VV. Additionally, the disallowance of Rs. 15,000 for building repairs was overturned as the entire expenditure was necessary for the business and considered revenue expenditures. Consequently, the Tribunal deleted the disallowance of Rs. 15,000 in total.</description>
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