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    <title>1986 (5) TMI 67 - ITAT DELHI-C</title>
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    <description>The Tribunal upheld the Commissioner&#039;s orders in all three assessment years, rejecting the assessee&#039;s appeals. The Commissioner&#039;s jurisdiction under Section 263 was deemed appropriate, and the reductions in weighted deductions for various expenses, including salary, commission, rent, electricity and water charges, car expenses, and export expenses, were upheld by the Tribunal based on detailed examinations and legal interpretations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64031</link>
      <description>The Tribunal upheld the Commissioner&#039;s orders in all three assessment years, rejecting the assessee&#039;s appeals. The Commissioner&#039;s jurisdiction under Section 263 was deemed appropriate, and the reductions in weighted deductions for various expenses, including salary, commission, rent, electricity and water charges, car expenses, and export expenses, were upheld by the Tribunal based on detailed examinations and legal interpretations.</description>
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