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    <title>2019 (7) TMI 1491 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decisions to allow deductions under Section 10B for duty drawbacks, delete disallowances on interest for non-business expenditure, capital work in progress, and under Section 14A for both AY 2009-10 and AY 2011-12. The Revenue&#039;s appeals were dismissed, affirming the CIT(A)&#039;s rulings for both assessment years. The judgments were delivered on 26th July 2019.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decisions to allow deductions under Section 10B for duty drawbacks, delete disallowances on interest for non-business expenditure, capital work in progress, and under Section 14A for both AY 2009-10 and AY 2011-12. The Revenue&#039;s appeals were dismissed, affirming the CIT(A)&#039;s rulings for both assessment years. The judgments were delivered on 26th July 2019.</description>
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