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    <title>2021 (4) TMI 251 - ITAT DELHI</title>
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    <description>The taxpayer&#039;s appeals were dismissed as withdrawn, except for one ground in a specific appeal for a particular assessment year, which was allowed. The Revenue&#039;s appeals were dismissed as infructuous. The Tribunal clarified that the Revenue could restore its appeals if needed in the future. The levy of interest under section 234B of the Income Tax Act on the taxpayer was deemed unsustainable and was ordered to be deleted.</description>
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      <description>The taxpayer&#039;s appeals were dismissed as withdrawn, except for one ground in a specific appeal for a particular assessment year, which was allowed. The Revenue&#039;s appeals were dismissed as infructuous. The Tribunal clarified that the Revenue could restore its appeals if needed in the future. The levy of interest under section 234B of the Income Tax Act on the taxpayer was deemed unsustainable and was ordered to be deleted.</description>
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