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    <title>2022 (10) TMI 170 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee was allowed. Ground No.1 was restored to the CIT(A) for adjudication, and ground No.2 was allowed, directing the AO to delete the disallowance. Other grounds were supportive of grounds No.1 and 2 and did not require separate adjudication. The Tribunal&#039;s order was pronounced in the open court on 30.09.2022.</description>
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      <description>The appeal filed by the assessee was allowed. Ground No.1 was restored to the CIT(A) for adjudication, and ground No.2 was allowed, directing the AO to delete the disallowance. Other grounds were supportive of grounds No.1 and 2 and did not require separate adjudication. The Tribunal&#039;s order was pronounced in the open court on 30.09.2022.</description>
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