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    <title>2014 (6) TMI 257 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT DELHI dismissed the revenue&#039;s appeal and the cross objection filed by the assessee. The Tribunal upheld the Ld CIT(A)&#039;s decisions to delete the additions related to interest on advances and commission paid, based on a thorough analysis of the facts and legal principles. The judgment showcases a detailed examination of the accounting treatment, financial positions, and contractual agreements involved in the case, leading to the final decision to dismiss both appeals.</description>
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      <description>The Appellate Tribunal ITAT DELHI dismissed the revenue&#039;s appeal and the cross objection filed by the assessee. The Tribunal upheld the Ld CIT(A)&#039;s decisions to delete the additions related to interest on advances and commission paid, based on a thorough analysis of the facts and legal principles. The judgment showcases a detailed examination of the accounting treatment, financial positions, and contractual agreements involved in the case, leading to the final decision to dismiss both appeals.</description>
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      <pubDate>Fri, 23 May 2014 00:00:00 +0530</pubDate>
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