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    <title>2023 (5) TMI 123 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal of the assessee, setting aside the orders of the lower authorities and deciding in favor of the assessee regarding the disallowance of deduction under Section 57(iv) in respect of interest on enhanced compensation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437316</link>
      <description>The tribunal allowed the appeal of the assessee, setting aside the orders of the lower authorities and deciding in favor of the assessee regarding the disallowance of deduction under Section 57(iv) in respect of interest on enhanced compensation.</description>
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