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    <title>2021 (11) TMI 311 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeals filed by the assessee company concerning various disallowances, including bad debts written off, prior period expenses, depreciation on certain assets, debenture redemption premium, expenditure on sale of shares, and addition of short-term capital gain on alleged transfer of land. The dismissals were primarily due to procedural issues arising from insolvency proceedings. The Tribunal directed reconsideration of certain issues, emphasizing the need for proof and compliance with relevant laws.</description>
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