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    <description>The ITAT Delhi allowed the assessee&#039;s appeal, overturning the CIT(A)&#039;s dismissal, and directed the Assessing Officer to include office rent, audit fees, and filing fee in the computation of income. The ITAT recognized the legitimate business activities and expenses incurred by the assessee, emphasizing the importance of accurately assessing business income based on genuine operations conducted during the relevant assessment year.</description>
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