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    <title>2023 (4) TMI 293 - ITAT DELHI</title>
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    <description>The Tribunal remanded the issue of disallowance of expenditure on accumulated service tax on rent to the Assessing Officer for further examination. The disallowance of rent paid amount to Ms. Manju Gosai was also remanded for the assessee to prove the oral tenancy and business use of the premises. The appeal was partly allowed for statistical purposes as the Assessing Officer was directed to reexamine the issue based on the submissions and documents provided by the assessee.</description>
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      <description>The Tribunal remanded the issue of disallowance of expenditure on accumulated service tax on rent to the Assessing Officer for further examination. The disallowance of rent paid amount to Ms. Manju Gosai was also remanded for the assessee to prove the oral tenancy and business use of the premises. The appeal was partly allowed for statistical purposes as the Assessing Officer was directed to reexamine the issue based on the submissions and documents provided by the assessee.</description>
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