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    <title>2021 (9) TMI 1137 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, directing the Assessing Officer to allow the claimed business expenses of Rs. 9,94,872. Other issues regarding jurisdiction, levy of interest, and penalty proceedings were dismissed. The order was pronounced on 24.09.2021.</description>
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