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    <title>2015 (7) TMI 207 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee by deleting the trading addition of Rs. 13,57,633/- as the AO&#039;s method was deemed incorrect. The issue of Rs. 81,468/- TDS disallowance was remanded for fresh adjudication due to the failure to consider evidence of wrong TDS deduction. Similarly, the issue of Rs. 65,540/- interest disallowance was also remanded for further examination regarding capital account adjustments and interest payments. The appeal was partly allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261246</link>
      <description>The Tribunal ruled in favor of the assessee by deleting the trading addition of Rs. 13,57,633/- as the AO&#039;s method was deemed incorrect. The issue of Rs. 81,468/- TDS disallowance was remanded for fresh adjudication due to the failure to consider evidence of wrong TDS deduction. Similarly, the issue of Rs. 65,540/- interest disallowance was also remanded for further examination regarding capital account adjustments and interest payments. The appeal was partly allowed for statistical purposes.</description>
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