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    <title>2018 (5) TMI 1761 - ITAT DELHI</title>
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    <description>The Tribunal dismissed all appeals filed by the Revenue, upholding the CIT (Appeals) decisions on various issues including the qualification of &quot;rigs&quot; as &quot;qualifying ships,&quot; reconciliation of receipts, write-offs, TDS deposit timing, depreciation on aircrafts, interest-free loans, and disallowance under section 14A. The judgments consistently favored the assessee, citing previous rulings, legal principles, and amendments.</description>
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