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    <title>2014 (3) TMI 296 - ITAT DELHI</title>
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    <description>The ITAT dismissed the appeal of the assessee, upholding the decisions of the learned CIT(A) regarding the disallowance of expenses on repairs and maintenance, spare parts, and interest charged under Section 234B of the IT Act. The ex parte decision was due to the assessee&#039;s repeated non-appearance during the appeal hearings, leading to the affirmation of the CIT(A)&#039;s rulings.</description>
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      <description>The ITAT dismissed the appeal of the assessee, upholding the decisions of the learned CIT(A) regarding the disallowance of expenses on repairs and maintenance, spare parts, and interest charged under Section 234B of the IT Act. The ex parte decision was due to the assessee&#039;s repeated non-appearance during the appeal hearings, leading to the affirmation of the CIT(A)&#039;s rulings.</description>
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