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    <title>2022 (5) TMI 32 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, overturning the disallowances made by the AO and CIT(A) regarding outstanding TDS payable and various expenses. The Tribunal ruled in favor of the assessee, emphasizing the need for concrete evidence before disallowing expenses and citing relevant provisions under Section 43B. The decision highlighted the importance of adhering to past judgments and precedents in tax matters.</description>
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      <description>The Tribunal allowed the appeal of the assessee, overturning the disallowances made by the AO and CIT(A) regarding outstanding TDS payable and various expenses. The Tribunal ruled in favor of the assessee, emphasizing the need for concrete evidence before disallowing expenses and citing relevant provisions under Section 43B. The decision highlighted the importance of adhering to past judgments and precedents in tax matters.</description>
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