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    <title>2017 (11) TMI 1067 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upheld the CIT(A)&#039;s decisions on disallowances, and directed the deletion of ad hoc disallowances and disallowance of depreciation on gym equipment. The challenges to the legality of the order under Section 153A were considered academic and not addressed. The Tribunal ruled in favor of the assessee, allowing various claims and rejecting the Revenue&#039;s contentions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upheld the CIT(A)&#039;s decisions on disallowances, and directed the deletion of ad hoc disallowances and disallowance of depreciation on gym equipment. The challenges to the legality of the order under Section 153A were considered academic and not addressed. The Tribunal ruled in favor of the assessee, allowing various claims and rejecting the Revenue&#039;s contentions.</description>
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