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    <title>2022 (5) TMI 165 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of a charitable trust for statistical purposes, admitting additional evidence related to the disallowance of salary and directing the Commissioner of Income Tax (Appeals) to reconsider the issues of the e-assessment scheme violation and exemption benefit under section 10(23C)(iiiae) of the Act. The decision highlighted the significance of adhering to due process and providing parties with fair opportunities to present their cases.</description>
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