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    <title>2018 (6) TMI 1313 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, restoring the issue of unverifiable purchases to the AO for fresh examination. The assessee&#039;s appeal was partly allowed for statistical purposes, with the issue of disallowance under section 14A being remanded to the AO for reconsideration. The disallowance of leave encashment under section 43B was upheld.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, restoring the issue of unverifiable purchases to the AO for fresh examination. The assessee&#039;s appeal was partly allowed for statistical purposes, with the issue of disallowance under section 14A being remanded to the AO for reconsideration. The disallowance of leave encashment under section 43B was upheld.</description>
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