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    <title>2012 (9) TMI 691 - ITAT, DELHI</title>
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    <description>The Tribunal partially allowed the appeal, dismissing one ground as &#039;not pressed&#039;. It found in favor of the assessee on the treatment of received amounts and the disallowance of expenditure due to lack of evidence and logical basis for the decisions. The reopening of assessment was upheld for a fresh hearing, deferring the merits.</description>
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      <description>The Tribunal partially allowed the appeal, dismissing one ground as &#039;not pressed&#039;. It found in favor of the assessee on the treatment of received amounts and the disallowance of expenditure due to lack of evidence and logical basis for the decisions. The reopening of assessment was upheld for a fresh hearing, deferring the merits.</description>
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