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    <title>2023 (1) TMI 1197 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal partly, ruling in favor of the assessee on various disallowances including AMP expenses, daughter&#039;s marriage fund, loss claimed under &quot;extraordinary item,&quot; interest on TDS, credit balance treatment, and certain expenditure disallowances. The Tribunal directed verification and fresh adjudication on issues related to credit card expenses, relief from double taxation, and education cess deduction. The Tribunal emphasized adherence to precedents and statutory provisions in resolving the disputes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433450</link>
      <description>The Tribunal allowed the appeal partly, ruling in favor of the assessee on various disallowances including AMP expenses, daughter&#039;s marriage fund, loss claimed under &quot;extraordinary item,&quot; interest on TDS, credit balance treatment, and certain expenditure disallowances. The Tribunal directed verification and fresh adjudication on issues related to credit card expenses, relief from double taxation, and education cess deduction. The Tribunal emphasized adherence to precedents and statutory provisions in resolving the disputes.</description>
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