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    <title>2017 (8) TMI 271 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, finding that the disallowances and additions made by the Assessing Officer and upheld by the CIT(A) were unjustified. The disallowance of commission expenses under Section 40A(2)(b) was deemed unreasonable, the addition of notional interest income was unsupported, and the disallowance of personal expenses was considered unsustainable. The order was pronounced on 08th December 2016.</description>
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      <title>2017 (8) TMI 271 - ITAT DELHI</title>
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      <description>The Tribunal allowed the appeal of the assessee, finding that the disallowances and additions made by the Assessing Officer and upheld by the CIT(A) were unjustified. The disallowance of commission expenses under Section 40A(2)(b) was deemed unreasonable, the addition of notional interest income was unsupported, and the disallowance of personal expenses was considered unsustainable. The order was pronounced on 08th December 2016.</description>
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