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    <title>2018 (5) TMI 1719 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, deleting the addition of Rs. 13,68,500. The Tribunal found that the nature of the business justified the expenses, noting that the evidence provided by the assessee was not properly considered by the lower authorities. The Tribunal set aside the orders below and deleted the disallowance, emphasizing the volume of business conducted and the income declared by the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361155</link>
      <description>The Tribunal allowed the appeal of the assessee, deleting the addition of Rs. 13,68,500. The Tribunal found that the nature of the business justified the expenses, noting that the evidence provided by the assessee was not properly considered by the lower authorities. The Tribunal set aside the orders below and deleted the disallowance, emphasizing the volume of business conducted and the income declared by the assessee.</description>
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