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    <title>2022 (2) TMI 978 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the AO to delete the addition of Rs. 10,80,754 made by the CIT(A) for fabrication charges. The Tribunal emphasized the necessity of such charges for the assessee&#039;s business and noted the lack of specific defects in the books of account, ruling in favor of the assessee based on precedent and business operational requirements.</description>
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      <description>The Tribunal allowed the appeal, directing the AO to delete the addition of Rs. 10,80,754 made by the CIT(A) for fabrication charges. The Tribunal emphasized the necessity of such charges for the assessee&#039;s business and noted the lack of specific defects in the books of account, ruling in favor of the assessee based on precedent and business operational requirements.</description>
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