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    <title>2022 (3) TMI 1467 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, directing the deletion of the Adjustment on Account of Advertisement, Marketing, and Promotion (AMP) Expenses and the Disallowance Related to Sundry Creditors. The grounds regarding interest under Sections 234A, 234B, and 234C were dismissed as consequential, and the ground concerning penalty under Section 271(1)(c) was dismissed as premature. This decision provided substantial relief to the assessee.</description>
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      <description>The Tribunal partially allowed the appeal, directing the deletion of the Adjustment on Account of Advertisement, Marketing, and Promotion (AMP) Expenses and the Disallowance Related to Sundry Creditors. The grounds regarding interest under Sections 234A, 234B, and 234C were dismissed as consequential, and the ground concerning penalty under Section 271(1)(c) was dismissed as premature. This decision provided substantial relief to the assessee.</description>
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