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    <title>2018 (10) TMI 422 - ITAT DELHI</title>
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    <description>The tribunal partly allowed the Cross-Objection of the Assessee and dismissed the Appeal of the Department. The disallowances of electric repair and maintenance expenses, car running and telephone expenses were found unjustified and deleted. The addition under Section 14A was dismissed as the assessee did not press the ground. Acceptance of new evidence regarding payments to job workers was upheld. The deletion of fabrication charges and loan received under Section 68 of the I.T. Act were also maintained, with the tribunal finding no fault in the assessee&#039;s submissions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368456</link>
      <description>The tribunal partly allowed the Cross-Objection of the Assessee and dismissed the Appeal of the Department. The disallowances of electric repair and maintenance expenses, car running and telephone expenses were found unjustified and deleted. The addition under Section 14A was dismissed as the assessee did not press the ground. Acceptance of new evidence regarding payments to job workers was upheld. The deletion of fabrication charges and loan received under Section 68 of the I.T. Act were also maintained, with the tribunal finding no fault in the assessee&#039;s submissions.</description>
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