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    <title>2014 (9) TMI 935 - ITAT  DELHI</title>
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    <description>The Appellate Tribunal considered the disallowances and additions made by the Assessing Officer, penalty proceedings under section 271(1)(c), appeal against the penalty order, and grounds of appeal raised by the appellant. Penalties were deleted for non-submission of confirmations for a portion of disallowed amounts due to time constraints but upheld for specific disallowed expenses. The appeal against the penalty order was dismissed by the CIT (A) due to non-compliance with hearing notices.</description>
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