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    <title>2012 (7) TMI 727 - ITAT, DELHI</title>
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    <description>The appeal by the Revenue challenging the disallowance of certain expenses not wholly and exclusively for business purposes was remanded back to the CIT(A) for further examination. The disallowance of employees&#039; contribution to PF after the due date and service tax paid before the due date were also subject to verification by the AO, with directions to allow the assessee an opportunity to present evidence. The Tribunal dismissed the appeal on the fourth ground. The appeal was allowed in part for statistical purposes, with specific directions for further examination and decisions on the disputed expenses and payments.</description>
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      <title>2012 (7) TMI 727 - ITAT, DELHI</title>
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      <description>The appeal by the Revenue challenging the disallowance of certain expenses not wholly and exclusively for business purposes was remanded back to the CIT(A) for further examination. The disallowance of employees&#039; contribution to PF after the due date and service tax paid before the due date were also subject to verification by the AO, with directions to allow the assessee an opportunity to present evidence. The Tribunal dismissed the appeal on the fourth ground. The appeal was allowed in part for statistical purposes, with specific directions for further examination and decisions on the disputed expenses and payments.</description>
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