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    <title>2022 (2) TMI 976 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, directing the deletion of the addition related to exempt dividend income under section 94(7) of the Income Tax Act. The Tribunal found that the assessee had provided sufficient details and explanations to support their claim, and the CIT(A)&#039;s decision to uphold the addition was deemed erroneous.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, directing the deletion of the addition related to exempt dividend income under section 94(7) of the Income Tax Act. The Tribunal found that the assessee had provided sufficient details and explanations to support their claim, and the CIT(A)&#039;s decision to uphold the addition was deemed erroneous.</description>
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