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    <title>2012 (5) TMI 632 - ITAT DELHI</title>
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    <description>The ITAT partially allowed the assessee&#039;s appeal and dismissed the revenue&#039;s appeal. The ITAT disagreed with the Assessing Officer&#039;s disallowance of interest payment under sec. 92CA(i) of the Income-tax Act, 1961, and addition of outstanding amounts due to creditors. It upheld the deletion of employees&#039; EPF contribution paid after the due date and directed a reexamination of the expenses disallowed by the Assessing Officer. The decision was pronounced on 03.05.2012 by the ITAT Delhi.</description>
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    <pubDate>Thu, 03 May 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 632 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=177738</link>
      <description>The ITAT partially allowed the assessee&#039;s appeal and dismissed the revenue&#039;s appeal. The ITAT disagreed with the Assessing Officer&#039;s disallowance of interest payment under sec. 92CA(i) of the Income-tax Act, 1961, and addition of outstanding amounts due to creditors. It upheld the deletion of employees&#039; EPF contribution paid after the due date and directed a reexamination of the expenses disallowed by the Assessing Officer. The decision was pronounced on 03.05.2012 by the ITAT Delhi.</description>
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