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    <title>2019 (7) TMI 1620 - ITAT DELHI</title>
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    <description>The Tribunal directed various issues back to the Assessing Officer for verification and decision. Disallowances under different sections were deleted based on lack of evidence or adherence to court precedents. The Tribunal emphasized the need for proper verification before disallowing expenses and penalties were dismissed as premature. Overall, the Tribunal&#039;s decision favored the assessee by directing deletions of disallowances and restoration of issues for further examination.</description>
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      <description>The Tribunal directed various issues back to the Assessing Officer for verification and decision. Disallowances under different sections were deleted based on lack of evidence or adherence to court precedents. The Tribunal emphasized the need for proper verification before disallowing expenses and penalties were dismissed as premature. Overall, the Tribunal&#039;s decision favored the assessee by directing deletions of disallowances and restoration of issues for further examination.</description>
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