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    <title>2021 (11) TMI 744 - ITAT DELHI</title>
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    <description>The appeal by the assessee was allowed for statistical purposes. The Tribunal directed the Assessing Officer to re-examine the issues related to reimbursement of expenses and allowances, as well as the deduction under Section 57 of the Income Tax Act, 1961. The Tribunal also invalidated the directions issued by the Commissioner of Income-Tax (Appeals) under Section 150(1) for the assessment year 2011-12 due to jurisdictional overreach and limitation concerns. The decision was rendered on 14.10.2021.</description>
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      <description>The appeal by the assessee was allowed for statistical purposes. The Tribunal directed the Assessing Officer to re-examine the issues related to reimbursement of expenses and allowances, as well as the deduction under Section 57 of the Income Tax Act, 1961. The Tribunal also invalidated the directions issued by the Commissioner of Income-Tax (Appeals) under Section 150(1) for the assessment year 2011-12 due to jurisdictional overreach and limitation concerns. The decision was rendered on 14.10.2021.</description>
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