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    <title>2022 (5) TMI 161 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the order of the CIT(A) to tax the receipts on a net basis under Section 44DA for Assessment Year 2013-14. The decision was based on the precedent set in the assessee&#039;s own case for a previous assessment year, with the Tribunal finding no reason to interfere as the Revenue failed to provide new evidence or legal grounds to challenge the previous decision.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the order of the CIT(A) to tax the receipts on a net basis under Section 44DA for Assessment Year 2013-14. The decision was based on the precedent set in the assessee&#039;s own case for a previous assessment year, with the Tribunal finding no reason to interfere as the Revenue failed to provide new evidence or legal grounds to challenge the previous decision.</description>
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