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    <title>2015 (8) TMI 122 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes and remanded certain issues back to the AO for reexamination based on evidence provided by the assessee. Adhoc disallowances of telephone and vehicle maintenance expenses were deleted in favor of the assessee, following precedents and decisions from previous cases. The interest charged under sections 234B and 234D was deemed consequential, with no discrepancies found by the Tribunal in this regard.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes and remanded certain issues back to the AO for reexamination based on evidence provided by the assessee. Adhoc disallowances of telephone and vehicle maintenance expenses were deleted in favor of the assessee, following precedents and decisions from previous cases. The interest charged under sections 234B and 234D was deemed consequential, with no discrepancies found by the Tribunal in this regard.</description>
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