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    <title>2004 (1) TMI 325 - ITAT DELHI-F</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, overturning the AO&#039;s rejection of books of accounts and deleting additions related to local turnover and unexplained investment. It granted exemption under section 80HHC, finding the CIT(A)&#039;s denial unjustified. Additionally, the Tribunal directed the deletion of interest levied under section 234B due to the absence of a specific order.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, overturning the AO&#039;s rejection of books of accounts and deleting additions related to local turnover and unexplained investment. It granted exemption under section 80HHC, finding the CIT(A)&#039;s denial unjustified. Additionally, the Tribunal directed the deletion of interest levied under section 234B due to the absence of a specific order.</description>
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