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    <title>2022 (11) TMI 1203 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, directing the AO to identify and disallow expenses related to the rental operation from the common pool. The Tribunal emphasized the importance of a detailed examination of expenses to ensure the disallowance is justified and reasonable, highlighting the AO&#039;s duty to prevent revenue leakage. The Tribunal found the CIT(A) erred in deleting the disallowance without proper verification and proportionate disallowance, if necessary, and thus restored the issue to the AO for further examination.</description>
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    <pubDate>Thu, 24 Nov 2022 00:00:00 +0530</pubDate>
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      <title>2022 (11) TMI 1203 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=430779</link>
      <description>The Tribunal allowed the Revenue&#039;s appeal, directing the AO to identify and disallow expenses related to the rental operation from the common pool. The Tribunal emphasized the importance of a detailed examination of expenses to ensure the disallowance is justified and reasonable, highlighting the AO&#039;s duty to prevent revenue leakage. The Tribunal found the CIT(A) erred in deleting the disallowance without proper verification and proportionate disallowance, if necessary, and thus restored the issue to the AO for further examination.</description>
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      <pubDate>Thu, 24 Nov 2022 00:00:00 +0530</pubDate>
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