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    <title>2019 (10) TMI 351 - ITAT DELHI</title>
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    <description>The tribunal upheld the CIT(A)&#039;s decisions on all issues in the case. Indirect expenses were allowed as period costs, specific project-related expenses were to be capitalized, surrendered income was treated as undisclosed income, and proportionate deduction under section 80IB was granted based on the area of residential units. The tribunal dismissed appeals from both the assessee and the AO, affirming the CIT(A)&#039;s rulings. The decision was pronounced on 03/10/2019.</description>
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      <description>The tribunal upheld the CIT(A)&#039;s decisions on all issues in the case. Indirect expenses were allowed as period costs, specific project-related expenses were to be capitalized, surrendered income was treated as undisclosed income, and proportionate deduction under section 80IB was granted based on the area of residential units. The tribunal dismissed appeals from both the assessee and the AO, affirming the CIT(A)&#039;s rulings. The decision was pronounced on 03/10/2019.</description>
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