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    <title>2021 (9) TMI 1172 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s decisions on various issues, including Client Code Modifications (CCM), disallowance under section 36(1)(iii), disallowance under section 14A, addition under section 56(2)(viia), sale of shares of United Stock Exchange, and addition under section 92 of the I.T. Act, 1961. The Tribunal found in favor of the assessee, deleting substantial additions made by the A.O. The decisions were based on the genuineness of transactions, compliance with regulations, and adherence to relevant legal principles, providing significant relief to the assessee.</description>
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      <title>2021 (9) TMI 1172 - ITAT DELHI</title>
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