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    <title>2013 (1) TMI 645 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on the first two issues regarding the deletion of additions related to discrepancies in receipts and TDS credits. The Tribunal also directed the AO to grant credit for excess TDS without interest. However, on the third issue concerning the deletion of an addition on account of provision of expenses, the Tribunal remanded the matter to the AO for further examination, partly allowing the ground for statistical purposes.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on the first two issues regarding the deletion of additions related to discrepancies in receipts and TDS credits. The Tribunal also directed the AO to grant credit for excess TDS without interest. However, on the third issue concerning the deletion of an addition on account of provision of expenses, the Tribunal remanded the matter to the AO for further examination, partly allowing the ground for statistical purposes.</description>
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