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    <title>2017 (12) TMI 362 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objections, affirming the decisions of the lower authorities. The challenges against the deletion of additions under section 14A, deletion based on seized material, and deletion on account of unexplained cash found during search were all decided against the Revenue. The Tribunal upheld the findings of the CIT(A) in each issue, emphasizing the adequacy of explanations and supporting documents provided by the assessee.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objections, affirming the decisions of the lower authorities. The challenges against the deletion of additions under section 14A, deletion based on seized material, and deletion on account of unexplained cash found during search were all decided against the Revenue. The Tribunal upheld the findings of the CIT(A) in each issue, emphasizing the adequacy of explanations and supporting documents provided by the assessee.</description>
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