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    <title>2022 (2) TMI 1328 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeals, restoring certain issues to the Assessing Officer for fresh adjudication and upholding the Commissioner (Appeals)&#039; decisions on other matters. The Tribunal provided detailed reasoning for each issue, ensuring adherence to the principles of natural justice. Key outcomes included the allowance of club expenses, deletion of disallowances for certain expenditures, and adjustments to Arm&#039;s Length Prices for expenses and guarantees. The Tribunal&#039;s decisions were based on precedent and a thorough review of the facts presented.</description>
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