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    <title>2014 (1) TMI 919 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal filed by the assessee, setting aside the orders of the authorities below and ruling in favor of the assessee on both issues regarding the disallowance of bad debt and advances written off. The tribunal found that the amounts in question were incidental to the business of the assessee and met the conditions for being written off, leading to the disallowance by the Assessing Officer being deemed unsustainable.</description>
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      <title>2014 (1) TMI 919 - ITAT DELHI</title>
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      <description>The tribunal allowed the appeal filed by the assessee, setting aside the orders of the authorities below and ruling in favor of the assessee on both issues regarding the disallowance of bad debt and advances written off. The tribunal found that the amounts in question were incidental to the business of the assessee and met the conditions for being written off, leading to the disallowance by the Assessing Officer being deemed unsustainable.</description>
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