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    <title>2022 (1) TMI 239 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the CIT(A)&#039;s decisions on all grounds. The CIT(A)&#039;s deletions of disallowances under Section 14A, including those related to Employee Stock Option Cost and late deposit of ESI/EPF charges, were supported by judicial precedents. The Tribunal found no basis to overturn these decisions, which were in line with Delhi High Court rulings. The order was issued on January 4, 2022.</description>
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