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    <title>2018 (5) TMI 943 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, upholding the disallowance of relocation expenses as capital expenditure. The issues concerning communication and advertisement expenses were remanded to the Assessing Officer for further verification. The decision was rendered on 25th April 2018.</description>
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      <description>The Tribunal partly allowed the appeal, upholding the disallowance of relocation expenses as capital expenditure. The issues concerning communication and advertisement expenses were remanded to the Assessing Officer for further verification. The decision was rendered on 25th April 2018.</description>
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