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    <title>2023 (6) TMI 81 - ITAT DELHI</title>
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    <description>The Tribunal dismissed both appeals by the Revenue, upholding the CIT(A)&#039;s decisions regarding the addition of mobilization advances and the disallowance of TDS credit, salary, and wages expenses. The Tribunal emphasized that the Assessing Officer failed to provide a valid basis for the additions and disallowances, leading to the rejection of the Revenue&#039;s appeals. The judgment was delivered on 29th May, 2023.</description>
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      <description>The Tribunal dismissed both appeals by the Revenue, upholding the CIT(A)&#039;s decisions regarding the addition of mobilization advances and the disallowance of TDS credit, salary, and wages expenses. The Tribunal emphasized that the Assessing Officer failed to provide a valid basis for the additions and disallowances, leading to the rejection of the Revenue&#039;s appeals. The judgment was delivered on 29th May, 2023.</description>
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