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    <title>2021 (12) TMI 1281 - ITAT DELHI</title>
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    <description>The ITAT partly allowed the appeals for AY 2014-15 and 2015-16. The classification of rental income was ruled in favor of the assessee, taxed under &quot;Income from Other Sources.&quot; Other grounds, including transfer pricing adjustments, depreciation on unrealized foreign exchange loss, DDT, TDS credit, interest under Section 234A, and penalty under Section 271(1)(c), were dismissed as not pressed by the assessee.</description>
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      <description>The ITAT partly allowed the appeals for AY 2014-15 and 2015-16. The classification of rental income was ruled in favor of the assessee, taxed under &quot;Income from Other Sources.&quot; Other grounds, including transfer pricing adjustments, depreciation on unrealized foreign exchange loss, DDT, TDS credit, interest under Section 234A, and penalty under Section 271(1)(c), were dismissed as not pressed by the assessee.</description>
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