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    <title>2017 (10) TMI 313 - ITAT DELHI</title>
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    <description>The ITAT partially allowed the appeal, remanding the issue of Rs. 1,56,37,380/- as cost of improvement to the AO for re-examination. Additionally, 50% of the claimed Rs. 19,28,859/- for site development expenses was allowed. The appeal was partly allowed based on these directions.</description>
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