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    <title>2022 (12) TMI 330 - ITAT DELHI</title>
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    <description>The Tribunal remitted the case to the AO to exclude two comparables deemed uncomparable by the ITAT and to calculate income accordingly. The AO was instructed to adhere to the Supreme Court&#039;s ruling on bad debts. The appellant&#039;s appeal was allowed for statistical purposes.</description>
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