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    <title>2003 (12) TMI 646 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal brought by the Revenue concerning various issues related to income tax assessments. The Court upheld the Tribunal&#039;s decision to delete additions on account of overtime, overheads, and perquisites, as the Revenue had accepted similar decisions in previous years. Additionally, the Court found no grounds to entertain the appeal regarding the treatment of taxes paid by the employer as a perquisite and the deletion of interest charged under section 234B of the Income-tax Act, as the Revenue failed to demonstrate any misdirection by the Tribunal. The Court also dismissed the appeal regarding the allegation of a non-speaking order by the ITAT due to lack of specific arguments or evidence.</description>
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    <pubDate>Mon, 15 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 646 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=187752</link>
      <description>The High Court dismissed the appeal brought by the Revenue concerning various issues related to income tax assessments. The Court upheld the Tribunal&#039;s decision to delete additions on account of overtime, overheads, and perquisites, as the Revenue had accepted similar decisions in previous years. Additionally, the Court found no grounds to entertain the appeal regarding the treatment of taxes paid by the employer as a perquisite and the deletion of interest charged under section 234B of the Income-tax Act, as the Revenue failed to demonstrate any misdirection by the Tribunal. The Court also dismissed the appeal regarding the allegation of a non-speaking order by the ITAT due to lack of specific arguments or evidence.</description>
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      <pubDate>Mon, 15 Dec 2003 00:00:00 +0530</pubDate>
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