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    <title>2021 (7) TMI 713 - ITAT DELHI</title>
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    <description>The appellate tribunal dismissed the revenue&#039;s appeal, leading to the deletion of the addition made on a protective basis in the hands of the assessee. Additionally, the standard deduction claim under Section 24(a) for rental income was allowed, with the AO directed to verify the claim. The decision was rendered on 01/07/2021.</description>
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      <description>The appellate tribunal dismissed the revenue&#039;s appeal, leading to the deletion of the addition made on a protective basis in the hands of the assessee. Additionally, the standard deduction claim under Section 24(a) for rental income was allowed, with the AO directed to verify the claim. The decision was rendered on 01/07/2021.</description>
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