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    <title>2021 (2) TMI 789 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal in ITA No. 983/Del./2016, deleting the disallowance under section 40(a)(i) and related adjustments. In ITA No. 3695/Del./2018, the Tribunal deleted the additional disallowance made in the rectification order and directed the AO to verify the correct credit of taxes paid. The appeals were allowed, with the second appeal allowed for statistical purposes.</description>
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      <description>The Tribunal allowed the appeal in ITA No. 983/Del./2016, deleting the disallowance under section 40(a)(i) and related adjustments. In ITA No. 3695/Del./2018, the Tribunal deleted the additional disallowance made in the rectification order and directed the AO to verify the correct credit of taxes paid. The appeals were allowed, with the second appeal allowed for statistical purposes.</description>
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