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    <title>2022 (10) TMI 29 - ITAT DELHI</title>
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    <description>The tribunal partially allowed the Assessee&#039;s appeal and dismissed the Revenue&#039;s appeal after analyzing disallowances made by the Ld. AO under various sections of the Income Tax Act. The tribunal considered the Assessee&#039;s challenges to the disallowances, including under Section 14A, prior period expenses, and property cost differences. The tribunal reviewed submissions, legal arguments, and previous decisions, ultimately basing its decision on presented evidence and applicable legal provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=428471</link>
      <description>The tribunal partially allowed the Assessee&#039;s appeal and dismissed the Revenue&#039;s appeal after analyzing disallowances made by the Ld. AO under various sections of the Income Tax Act. The tribunal considered the Assessee&#039;s challenges to the disallowances, including under Section 14A, prior period expenses, and property cost differences. The tribunal reviewed submissions, legal arguments, and previous decisions, ultimately basing its decision on presented evidence and applicable legal provisions.</description>
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