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    <title>2022 (7) TMI 593 - ITAT DELHI</title>
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    <description>The tribunal upheld the Ld. CIT(A)&#039;s decisions in favor of the Assessee in all issues, including disallowance of depreciation on assets acquired through slump sale, management consultancy fee, preoperative expenses, consultancy fee for charges paid to International Finance Corporation and Asian Development Bank, and disallowance under section 14A. The tribunal emphasized the correct application of relevant provisions of the Income Tax Act and dismissed all appeals by the revenue, affirming the Assessee&#039;s positions on the disputed matters.</description>
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      <description>The tribunal upheld the Ld. CIT(A)&#039;s decisions in favor of the Assessee in all issues, including disallowance of depreciation on assets acquired through slump sale, management consultancy fee, preoperative expenses, consultancy fee for charges paid to International Finance Corporation and Asian Development Bank, and disallowance under section 14A. The tribunal emphasized the correct application of relevant provisions of the Income Tax Act and dismissed all appeals by the revenue, affirming the Assessee&#039;s positions on the disputed matters.</description>
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