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    <title>2014 (10) TMI 775 - ITAT DELHI</title>
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    <description>The Tribunal dismissed both the assessee&#039;s and the Revenue&#039;s appeals. The assessee&#039;s appeal was dismissed as not pressed, and the Revenue&#039;s appeal was dismissed on the grounds that the CIT(A) properly admitted additional evidence, the assessee was entitled to exemption under Section 54B, and the deletion of the addition for low household withdrawals was justified. The Tribunal upheld the CIT(A)&#039;s order in its entirety.</description>
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      <title>2014 (10) TMI 775 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=252641</link>
      <description>The Tribunal dismissed both the assessee&#039;s and the Revenue&#039;s appeals. The assessee&#039;s appeal was dismissed as not pressed, and the Revenue&#039;s appeal was dismissed on the grounds that the CIT(A) properly admitted additional evidence, the assessee was entitled to exemption under Section 54B, and the deletion of the addition for low household withdrawals was justified. The Tribunal upheld the CIT(A)&#039;s order in its entirety.</description>
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      <pubDate>Fri, 28 Feb 2014 00:00:00 +0530</pubDate>
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