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    <title>2023 (4) TMI 1039 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decisions on all grounds, dismissing the Revenue&#039;s appeal. The adjustments on account of working capital, exclusion of comparables, and deletion of disallowance on printing of packing material were all decided in favor of the assessee. The Tribunal found no reason to interfere with CIT(A)&#039;s orders, noting consistency with previous decisions and relevant judicial precedents.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decisions on all grounds, dismissing the Revenue&#039;s appeal. The adjustments on account of working capital, exclusion of comparables, and deletion of disallowance on printing of packing material were all decided in favor of the assessee. The Tribunal found no reason to interfere with CIT(A)&#039;s orders, noting consistency with previous decisions and relevant judicial precedents.</description>
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