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    <title>2021 (7) TMI 450 - ITAT DELHI</title>
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    <description>The appeal was allowed for statistical purposes as the Tribunal remanded the matter to the Assessing Officer for the assessee to provide proper reconciliation statements regarding disallowed expenses related to commission and shipping charges. The Tribunal emphasized the importance of accurate documentation and adherence to accounting standards and tax provisions in claiming expenses, noting the discrepancies between the amounts mentioned by e-commerce operators and claimed by the assessee.</description>
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      <description>The appeal was allowed for statistical purposes as the Tribunal remanded the matter to the Assessing Officer for the assessee to provide proper reconciliation statements regarding disallowed expenses related to commission and shipping charges. The Tribunal emphasized the importance of accurate documentation and adherence to accounting standards and tax provisions in claiming expenses, noting the discrepancies between the amounts mentioned by e-commerce operators and claimed by the assessee.</description>
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