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    <title>2021 (10) TMI 875 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal against the relief granted on expenditure disallowances under Section 40(a)(ia) for the assessment year 2008-09. The CIT(A) allowed the appeal of the assessee, directing verification of tax deducted at source and concluding that the disallowance was unwarranted as the tax was paid before the due date. The order was pronounced on 11th October 2021.</description>
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      <title>2021 (10) TMI 875 - ITAT DELHI</title>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal against the relief granted on expenditure disallowances under Section 40(a)(ia) for the assessment year 2008-09. The CIT(A) allowed the appeal of the assessee, directing verification of tax deducted at source and concluding that the disallowance was unwarranted as the tax was paid before the due date. The order was pronounced on 11th October 2021.</description>
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