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    <title>2019 (2) TMI 1323 - ITAT DELHI</title>
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    <description>The court ruled in favor of the assessee on all issues, leading to the deletion of additions made by the Assessing Officer. The additions related to the cost of parking area in a commercial complex, interest paid to DLF Ltd on borrowed capital, recognition of interest on delayed payments from customers, and expenses for acquiring shares of land owning companies were all deleted. The ITAT upheld the CIT(A)&#039;s decisions, dismissing the Revenue&#039;s appeals in each case.</description>
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