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    <title>2014 (2) TMI 1183 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals concerning the deletion of additions made by the Assessing Officer for the 2009-10 assessment year. The decision was based on the principle that the right entity should be taxed at the right place, following previous orders and jurisdictional High Court decisions. The Tribunal found no distinction in facts or law and upheld the dismissal of the departmental appeals, in line with a Co-ordinate Bench&#039;s order. The judgment emphasized consistency in applying legal principles across relevant assessment years, ultimately confirming the dismissal of the Revenue&#039;s appeals.</description>
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