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    <title>2012 (7) TMI 541 - ITAT, DELHI</title>
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    <description>The ITAT, Delhi dismissed the revenue&#039;s appeal and the assessee&#039;s cross objection. It affirmed the relief granted by the CIT (A) regarding the expenditure on tin plates for advertisement as revenue expenditure. The reassessment proceedings were upheld due to the Assessing Officer&#039;s failure to consider the tin plates expenditure in the initial assessment.</description>
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      <title>2012 (7) TMI 541 - ITAT, DELHI</title>
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      <description>The ITAT, Delhi dismissed the revenue&#039;s appeal and the assessee&#039;s cross objection. It affirmed the relief granted by the CIT (A) regarding the expenditure on tin plates for advertisement as revenue expenditure. The reassessment proceedings were upheld due to the Assessing Officer&#039;s failure to consider the tin plates expenditure in the initial assessment.</description>
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