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    <title>2016 (2) TMI 625 - ITAT DELHI</title>
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    <description>The Tribunal dismissed both appeals by the Revenue, upholding the CIT(A)&#039;s decisions on all contested issues. The Tribunal found no justification for the additions made by the AO under Sections 2(22)(e), 36(1)(iii), and 14A. The decision was pronounced in the open court on 19th February 2016.</description>
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