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    <title>2021 (8) TMI 1287 - ITAT DELHI</title>
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    <description>Issues involved in the case included additions under various sections of the Income Tax Act, 1961. The Assessing Officer disallowed certain amounts, but the Commissioner of Income Tax (Appeals) and Tribunal made adjustments in favor of the assessee on some grounds. The Tribunal directed corrections and verifications by the AO, resulting in partial allowance of the appeal for statistical purposes. The Tribunal upheld the CIT(A)&#039;s findings on certain aspects but ruled in favor of the assessee on other grounds, citing precedents and statutory provisions. The order was pronounced on August 13, 2021.</description>
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      <title>2021 (8) TMI 1287 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=301454</link>
      <description>Issues involved in the case included additions under various sections of the Income Tax Act, 1961. The Assessing Officer disallowed certain amounts, but the Commissioner of Income Tax (Appeals) and Tribunal made adjustments in favor of the assessee on some grounds. The Tribunal directed corrections and verifications by the AO, resulting in partial allowance of the appeal for statistical purposes. The Tribunal upheld the CIT(A)&#039;s findings on certain aspects but ruled in favor of the assessee on other grounds, citing precedents and statutory provisions. The order was pronounced on August 13, 2021.</description>
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