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    <title>2023 (4) TMI 531 - ITAT DELHI</title>
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    <description>The appeals were allowed for Assessment Years 2010-11 and 2011-12, with the Tribunal directing the deletion of the disallowance of expenses under section 14A of the Income-tax Act, 1961. The Tribunal found that the Assessing Officer did not meet the required standard for disallowance under section 14A and clarified the application of interest provisions. The decision was pronounced on 12th April 2023.</description>
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      <description>The appeals were allowed for Assessment Years 2010-11 and 2011-12, with the Tribunal directing the deletion of the disallowance of expenses under section 14A of the Income-tax Act, 1961. The Tribunal found that the Assessing Officer did not meet the required standard for disallowance under section 14A and clarified the application of interest provisions. The decision was pronounced on 12th April 2023.</description>
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