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    <title>2012 (7) TMI 479 - ITAT, DELHI</title>
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    <description>The ITAT dismissed all appeals filed by the Revenue, upholding the CIT(A)&#039;s decisions on various issues including the deletion of additions on account of labour charges, shortage in production, disallowance under section 40(a)(ia) for non-deduction of TDS, commission paid to foreign agents, vehicle and telephone expenses, and household expenses. The tribunal emphasized the importance of documentary evidence and practical business considerations, supporting the assessee based on historical data and previous tribunal rulings.</description>
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      <pubDate>Fri, 08 Jun 2012 00:00:00 +0530</pubDate>
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