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    <title>2015 (11) TMI 1007 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, reversing the disallowance and addition made by the AO and CIT(A). The Tribunal held that the transactions were correctly treated as part of the purchase cost of land and did not affect the taxable profits of the assessee during the year.</description>
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