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    <title>2022 (10) TMI 719 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowances of both the sundry creditors and other expenses, as the AO failed to substantiate the grounds for disallowance. The Tribunal dismissed the appeals of both the Revenue and the assessee, as there were no valid reasons to interfere with the CIT(A)&#039;s order.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowances of both the sundry creditors and other expenses, as the AO failed to substantiate the grounds for disallowance. The Tribunal dismissed the appeals of both the Revenue and the assessee, as there were no valid reasons to interfere with the CIT(A)&#039;s order.</description>
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