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    <title>2012 (3) TMI 557 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s orders regarding the reconciliation difference in the closing stock of natural gas and the disallowance of provision for leave encashment. However, the matter of disallowance under section 14A of the Income Tax Act was sent back to the AO for reevaluation in line with the Delhi High Court&#039;s guidance. Appeals by the Revenue were either dismissed or allowed for statistical purposes as appropriate.</description>
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