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    <title>2021 (1) TMI 530 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and allowed the assessee&#039;s cross-objection for statistical purposes. The Tribunal upheld the deletion of disallowance under section 14A and Corporate Social Responsibility (CSR) expenses. However, the issue of sustainable development expenses was remanded to the Assessing Officer for reconsideration in accordance with previous years&#039; decisions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and allowed the assessee&#039;s cross-objection for statistical purposes. The Tribunal upheld the deletion of disallowance under section 14A and Corporate Social Responsibility (CSR) expenses. However, the issue of sustainable development expenses was remanded to the Assessing Officer for reconsideration in accordance with previous years&#039; decisions.</description>
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