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    <title>1997 (7) TMI 197 - ITAT DELHI-E</title>
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    <description>The Tribunal ruled in favor of the assessee regarding the validity of the assessment, stating that certain provisions were incorrectly applied by the AO. Various additions made by the AO were either deleted or reduced by the Tribunal based on the evidence and explanations provided by the assessee. The appeal was partly allowed, resulting in the deletion or reduction of several additions imposed by the AO during the assessment.</description>
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      <title>1997 (7) TMI 197 - ITAT DELHI-E</title>
      <link>https://www.taxtmi.com/caselaws?id=65213</link>
      <description>The Tribunal ruled in favor of the assessee regarding the validity of the assessment, stating that certain provisions were incorrectly applied by the AO. Various additions made by the AO were either deleted or reduced by the Tribunal based on the evidence and explanations provided by the assessee. The appeal was partly allowed, resulting in the deletion or reduction of several additions imposed by the AO during the assessment.</description>
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