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    <title>2018 (6) TMI 405 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal partially. It directed the AO to treat the income as capital gain, delete the disallowed traveling expenses, and upheld the disallowance under Section 14A as restricted by the CIT(A). The decision was pronounced on 04-06-2018.</description>
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