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    <title>2022 (10) TMI 82 - ITAT DELHI</title>
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    <description>The Tribunal allowed all grounds of the appeal, ruling in favor of the appellant. It held that car parking rental income and profits from the sale of waste oil and garbage are eligible for deduction under Section 80IAB. Additionally, the Tribunal directed the Assessing Officer to restore the position claimed by the appellant regarding the disallowance under Section 14A of the Act.</description>
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      <description>The Tribunal allowed all grounds of the appeal, ruling in favor of the appellant. It held that car parking rental income and profits from the sale of waste oil and garbage are eligible for deduction under Section 80IAB. Additionally, the Tribunal directed the Assessing Officer to restore the position claimed by the appellant regarding the disallowance under Section 14A of the Act.</description>
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