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    <title>2022 (4) TMI 970 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, deleting the disallowance of interest expenditure and upholding that no disallowance under Section 14A was justified due to the absence of the Assessing Officer&#039;s satisfaction. The appeal of the assessee was allowed, and the Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting the disallowance of interest expenditure and upholding that no disallowance under Section 14A was justified due to the absence of the Assessing Officer&#039;s satisfaction. The appeal of the assessee was allowed, and the Revenue&#039;s appeal was dismissed.</description>
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