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    <title>2022 (6) TMI 443 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the ld. CIT(A) to delete the addition of advertisement expenses to fringe benefits. The assessing officer failed to identify any specific defects in the assessee&#039;s submissions, and the issue was deemed to be covered in favor of the assessee by previous ITAT decisions. The Tribunal dismissed the Revenue&#039;s appeal, affirming the ld. CIT(A)&#039;s decision.</description>
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      <description>The Tribunal upheld the decision of the ld. CIT(A) to delete the addition of advertisement expenses to fringe benefits. The assessing officer failed to identify any specific defects in the assessee&#039;s submissions, and the issue was deemed to be covered in favor of the assessee by previous ITAT decisions. The Tribunal dismissed the Revenue&#039;s appeal, affirming the ld. CIT(A)&#039;s decision.</description>
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