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    <title>2020 (12) TMI 291 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various issues, including the treatment of demarcation/survey expenses as revenue expenditure, salaries paid to Department of Urban Estates employees, contribution to Delhi Metro, and sale tax paid, all in favor of the assessee. The Tribunal dismissed the Revenue&#039;s appeal, citing lack of new arguments and previous rulings supporting the assessee&#039;s positions. Additionally, the Tribunal found no merit in the general grounds raised by the Revenue and upheld the CIT(A)&#039;s decisions on all major issues, concluding the matter on 21.10.2020.</description>
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