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    <title>2018 (1) TMI 138 - ITAT DELHI</title>
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    <description>The Appellate Tribunal addressed cross-appeals concerning disallowances in AY 2009-10. It noted the AO&#039;s disallowance of brought forward depreciation and directed reevaluation by the Ld. CIT(A) considering relevant details and judgments. The disallowance of commission expenses was also remanded for lack of opportunity to provide information. Similarly, the disallowance of agriculture expenses was sent back for reassessment with the requirement for necessary details. Both appeals were allowed for statistical purposes, stressing cooperation and thorough examination by the assessee, with the importance of Delhi High Court judgments highlighted.</description>
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    <pubDate>Wed, 27 Dec 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=353402</link>
      <description>The Appellate Tribunal addressed cross-appeals concerning disallowances in AY 2009-10. It noted the AO&#039;s disallowance of brought forward depreciation and directed reevaluation by the Ld. CIT(A) considering relevant details and judgments. The disallowance of commission expenses was also remanded for lack of opportunity to provide information. Similarly, the disallowance of agriculture expenses was sent back for reassessment with the requirement for necessary details. Both appeals were allowed for statistical purposes, stressing cooperation and thorough examination by the assessee, with the importance of Delhi High Court judgments highlighted.</description>
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