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    <title>2021 (1) TMI 27 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the expenditure on Lease Deed Registration Charges was incurred by the assessee and was allowable under Section 37(1) of the Income Tax Act, 1961. The disallowance of Rs. 12,08,861/- was deleted, and the appeal was decided in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, holding that the expenditure on Lease Deed Registration Charges was incurred by the assessee and was allowable under Section 37(1) of the Income Tax Act, 1961. The disallowance of Rs. 12,08,861/- was deleted, and the appeal was decided in favor of the assessee.</description>
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