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    <title>2023 (1) TMI 973 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes and dismissed the Revenue&#039;s appeal as infructuous. The issue of disallowance of revenue expenditure was remitted to the Assessing Officer for further examination to determine the nature of the expenses and prevent contradictory stands on the same expenditure. The Tribunal did not provide detailed analysis on the disallowance of depreciation and the treatment of expenses as capital items.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes and dismissed the Revenue&#039;s appeal as infructuous. The issue of disallowance of revenue expenditure was remitted to the Assessing Officer for further examination to determine the nature of the expenses and prevent contradictory stands on the same expenditure. The Tribunal did not provide detailed analysis on the disallowance of depreciation and the treatment of expenses as capital items.</description>
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