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    <title>2013 (5) TMI 530 - ITAT DELHI</title>
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    <description>The tribunal allowed both appeals for statistical purposes and remitted the case back to the Assessing Officer for a comprehensive review. The main issues included the treatment of income from a joint venture, disallowance and relief of business expenses, credit for unabsorbed depreciation, and determination of business losses to be carried forward. The tribunal emphasized giving the appellant a fair opportunity to present their case during the reassessment process.</description>
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      <description>The tribunal allowed both appeals for statistical purposes and remitted the case back to the Assessing Officer for a comprehensive review. The main issues included the treatment of income from a joint venture, disallowance and relief of business expenses, credit for unabsorbed depreciation, and determination of business losses to be carried forward. The tribunal emphasized giving the appellant a fair opportunity to present their case during the reassessment process.</description>
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