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    <title>2011 (5) TMI 852 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income-tax (Appeals) that the service income of Rs. 12,67,04,206 should be classified as business income rather than income from other sources, as the services provided were systematic and organized activities. Additionally, various additions and disallowances made by the Assessing Officer were deleted or upheld based on explanations and evidence provided by the assessee, with the Tribunal generally supporting the decisions of the Commissioner of Income-tax (Appeals) in each instance.</description>
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