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    <title>2019 (4) TMI 1217 - ITAT DELHI</title>
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    <description>The tribunal allowed the Revenue&#039;s appeal for statistical purposes, directing the Assessing Officer to reexamine the disallowed expenses and rebates with proper evidence and documentation from the assessee. The tribunal emphasized the importance of substantiating expenses and rebates to support their business nature and purpose.</description>
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