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    <title>2023 (6) TMI 221 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) decisions to delete disallowances on prior period expenses, extraordinary items written off, miscellaneous expenses written off, interest on Government of India Loans, and depreciation. However, the disallowance of employees&#039; contribution to PF and ESI was upheld for the assessment year 2006-07. The revenue&#039;s appeals for multiple assessment years were dismissed, except for the mentioned issue, with decisions for the 2002-03 assessment year applied to subsequent years.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) decisions to delete disallowances on prior period expenses, extraordinary items written off, miscellaneous expenses written off, interest on Government of India Loans, and depreciation. However, the disallowance of employees&#039; contribution to PF and ESI was upheld for the assessment year 2006-07. The revenue&#039;s appeals for multiple assessment years were dismissed, except for the mentioned issue, with decisions for the 2002-03 assessment year applied to subsequent years.</description>
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