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    <title>2021 (10) TMI 393 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Ld. CIT(A)&#039;s decisions on all grounds. The deletions of additions related to sundry creditors, interest expenses treated as capital, and disallowance due to short payment of TDS were affirmed. The Tribunal found no error in the Ld. CIT(A)&#039;s application of the law, noting that due process was followed in admitting additional evidence and making the necessary deletions and adjustments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Ld. CIT(A)&#039;s decisions on all grounds. The deletions of additions related to sundry creditors, interest expenses treated as capital, and disallowance due to short payment of TDS were affirmed. The Tribunal found no error in the Ld. CIT(A)&#039;s application of the law, noting that due process was followed in admitting additional evidence and making the necessary deletions and adjustments.</description>
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