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    <title>2023 (2) TMI 706 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in dismissing the Revenue&#039;s appeal. The Tribunal found that the additions and disallowances made by the AO were not justified as the CIT(A) had properly considered and explained the reasons for deletion in each instance. The Tribunal emphasized that the Revenue failed to provide sufficient evidence to challenge the CIT(A)&#039;s findings, resulting in the appeal being dismissed on all grounds.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions in dismissing the Revenue&#039;s appeal. The Tribunal found that the additions and disallowances made by the AO were not justified as the CIT(A) had properly considered and explained the reasons for deletion in each instance. The Tribunal emphasized that the Revenue failed to provide sufficient evidence to challenge the CIT(A)&#039;s findings, resulting in the appeal being dismissed on all grounds.</description>
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