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    <title>2021 (8) TMI 561 - ITAT DELHI</title>
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    <description>The tribunal upheld the decisions of the CIT(A) in both issues, resulting in the dismissal of the Revenue&#039;s appeal. The disallowance of Employee Stock Option Scheme Compensation and under Section 14A read with Rule 8D of the Act was not sustained as the tribunal found no fault in the CIT(A)&#039;s reasoning, which was supported by precedents and jurisdictional High Court decisions.</description>
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