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    <title>2017 (8) TMI 848 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objection, upholding the CIT(A)&#039;s decisions. The Tribunal confirmed the judicious admission of additional evidence, allowed deductions under sections 80IB and 80IC, upheld the allocation of expenses, and deleted the disallowance under section 40(a)(ia) due to no TDS liability.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objection, upholding the CIT(A)&#039;s decisions. The Tribunal confirmed the judicious admission of additional evidence, allowed deductions under sections 80IB and 80IC, upheld the allocation of expenses, and deleted the disallowance under section 40(a)(ia) due to no TDS liability.</description>
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