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    <title>2022 (7) TMI 442 - DELHI HIGH COURT</title>
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    <description>The court upheld the concurrent findings of fact by lower authorities regarding the disallowance of travel expenses and loan interest expenses. The appellant&#039;s challenges to the ITAT orders were dismissed as both the CIT(A) and ITAT had provided detailed justifications for their decisions. The court emphasized the principle of not reversing concurrent findings of fact in a second appeal and concluded that no substantial questions of law arose in the matter. The appeal and application were dismissed, affirming the lower authorities&#039; decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=424887</link>
      <description>The court upheld the concurrent findings of fact by lower authorities regarding the disallowance of travel expenses and loan interest expenses. The appellant&#039;s challenges to the ITAT orders were dismissed as both the CIT(A) and ITAT had provided detailed justifications for their decisions. The court emphasized the principle of not reversing concurrent findings of fact in a second appeal and concluded that no substantial questions of law arose in the matter. The appeal and application were dismissed, affirming the lower authorities&#039; decisions.</description>
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