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    <title>2022 (9) TMI 1466 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decisions of the Ld. CIT(A) in favor of the Assessee regarding both the disallowance under section 14A read with Rule 8D and the prior period expenses. The Tribunal emphasized the importance of consistent interpretation and application of the law based on established judicial precedents, dismissing the revenue&#039;s appeals in both instances.</description>
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      <description>The Tribunal upheld the decisions of the Ld. CIT(A) in favor of the Assessee regarding both the disallowance under section 14A read with Rule 8D and the prior period expenses. The Tribunal emphasized the importance of consistent interpretation and application of the law based on established judicial precedents, dismissing the revenue&#039;s appeals in both instances.</description>
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