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    <title>2018 (10) TMI 732 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, setting aside the additions of Rs. 100 crores under Section 68 and the disallowance under Section 14A. The Tribunal directed the Assessing Officer to reexamine these issues. Additionally, the Tribunal admitted an additional ground of appeal regarding the precedence of assessment orders under Section 153C/153A over the impugned order under Section 143(3), instructing the A.O. to address this issue in compliance with the law.</description>
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      <description>The Tribunal partly allowed the appeal, setting aside the additions of Rs. 100 crores under Section 68 and the disallowance under Section 14A. The Tribunal directed the Assessing Officer to reexamine these issues. Additionally, the Tribunal admitted an additional ground of appeal regarding the precedence of assessment orders under Section 153C/153A over the impugned order under Section 143(3), instructing the A.O. to address this issue in compliance with the law.</description>
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