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    <title>2014 (11) TMI 1012 - ITAT DELHI</title>
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    <description>The Tribunal quashed the assessment order passed under Section 143(3) for the assessment year 2009-10, deeming it void for not following the mandatory provisions of Section 153C. Consequently, issues regarding the disallowance of deduction under Section 54F, TDS credit, and treatment of expenses as personal were no longer relevant. The assessee&#039;s appeal was allowed, and the Revenue&#039;s appeal was dismissed.</description>
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      <title>2014 (11) TMI 1012 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=177246</link>
      <description>The Tribunal quashed the assessment order passed under Section 143(3) for the assessment year 2009-10, deeming it void for not following the mandatory provisions of Section 153C. Consequently, issues regarding the disallowance of deduction under Section 54F, TDS credit, and treatment of expenses as personal were no longer relevant. The assessee&#039;s appeal was allowed, and the Revenue&#039;s appeal was dismissed.</description>
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      <pubDate>Wed, 05 Nov 2014 00:00:00 +0530</pubDate>
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