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    <title>2014 (11) TMI 3 - ITAT DELHI</title>
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    <description>The appeal was partly allowed, with Grounds 1 and 2 remanded for fresh adjudication by the Assessing Officer. Ground 3 was allowed, directing the AO to permit the audit fees expenditure. The Tribunal found disallowances under &quot;Repairs &amp;amp; Maintenance&quot; and interest payable to the Haryana Government under Section 43B of the Income Tax Act required further review, while the disallowance of audit fees provision was overturned.</description>
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      <title>2014 (11) TMI 3 - ITAT DELHI</title>
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      <description>The appeal was partly allowed, with Grounds 1 and 2 remanded for fresh adjudication by the Assessing Officer. Ground 3 was allowed, directing the AO to permit the audit fees expenditure. The Tribunal found disallowances under &quot;Repairs &amp;amp; Maintenance&quot; and interest payable to the Haryana Government under Section 43B of the Income Tax Act required further review, while the disallowance of audit fees provision was overturned.</description>
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