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    <title>2016 (2) TMI 792 - ITAT DELHI</title>
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    <description>The appeal involved various issues including disallowance of excess depreciation, addition of unaccounted expenses and investment, disallowances of telephone expenses, vehicle depreciation, and maintenance, addition on account of sale of scrap, and disallowances under section 14A of the Income Tax Act. The ITAT upheld the CIT(A)&#039;s decisions on all issues, dismissing the revenue&#039;s grounds for each, ultimately rejecting the appeal.</description>
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      <description>The appeal involved various issues including disallowance of excess depreciation, addition of unaccounted expenses and investment, disallowances of telephone expenses, vehicle depreciation, and maintenance, addition on account of sale of scrap, and disallowances under section 14A of the Income Tax Act. The ITAT upheld the CIT(A)&#039;s decisions on all issues, dismissing the revenue&#039;s grounds for each, ultimately rejecting the appeal.</description>
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