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    <title>2019 (6) TMI 698 - ITAT DELHI</title>
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    <description>The Tribunal upheld the treatment of fit-out hire charges as business income, emphasizing the distinct terms of the agreements and lack of tax evasion motive. The decision highlighted transparency in disclosing fixture charges and consistency in assessments, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the treatment of fit-out hire charges as business income, emphasizing the distinct terms of the agreements and lack of tax evasion motive. The decision highlighted transparency in disclosing fixture charges and consistency in assessments, ultimately dismissing the Revenue&#039;s appeal.</description>
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