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    <title>2012 (10) TMI 317 - ITAT, DELHI</title>
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    <description>The revenue&#039;s appeal was dismissed, upholding CIT(A)&#039;s order on all issues. The judgments were based on detailed considerations of facts, legal precedents, and the nature of expenses incurred by the appellant. The disallowances made by the Assessing Officer were deemed unsustainable, and the appeal was allowed.</description>
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