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    <title>2019 (8) TMI 731 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal filed by the assessee, permitting the deduction of scholarship expenses under Section 37(1) of the Income Tax Act, 1961. The tribunal also upheld the deletion of the addition on account of foreign exchange loss. The appeal filed by the Assessing Officer was dismissed in its entirety.</description>
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      <description>The tribunal allowed the appeal filed by the assessee, permitting the deduction of scholarship expenses under Section 37(1) of the Income Tax Act, 1961. The tribunal also upheld the deletion of the addition on account of foreign exchange loss. The appeal filed by the Assessing Officer was dismissed in its entirety.</description>
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