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    <title>2020 (9) TMI 63 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, directing a fresh examination on the deduction for provision for obsolescence and enhancement of interest income. The disallowance of payment to Vista Information Systems Pvt Ltd was upheld. The grounds concerning TDS credit and penalty initiation were dismissed.</description>
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      <description>The Tribunal partly allowed the appeal, directing a fresh examination on the deduction for provision for obsolescence and enhancement of interest income. The disallowance of payment to Vista Information Systems Pvt Ltd was upheld. The grounds concerning TDS credit and penalty initiation were dismissed.</description>
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