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    <title>2021 (11) TMI 40 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the deletion of disallowed expenses under section 14A of the Income Tax Act and the amortization of premium paid at the time of purchase of securities. The decision was made on 25th October 2021 after a Virtual Hearing attended by both parties.</description>
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