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    <title>2020 (1) TMI 1498 - ITAT DELHI</title>
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    <description>The ITAT upheld the CIT (A)&#039;s decision to delete the addition of Rs. 31,99,62,000/- made by the AO. The provision for bad and doubtful debts claimed by the assessee was found to be justified, in line with previous assessments and supported by judicial precedents. The appeal of the revenue was dismissed.</description>
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      <description>The ITAT upheld the CIT (A)&#039;s decision to delete the addition of Rs. 31,99,62,000/- made by the AO. The provision for bad and doubtful debts claimed by the assessee was found to be justified, in line with previous assessments and supported by judicial precedents. The appeal of the revenue was dismissed.</description>
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