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    <title>2023 (7) TMI 1150 - ITAT DELHI</title>
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    <description>The Tribunal upheld the disallowance of non-compete fees, deletion of addition on account of reversal of provision towards bad and doubtful debt, disallowance of traffic challans, and addition on account of deposits from customers. The Tribunal allowed the deletion of addition on account of delayed payment to PF/ESI, inventory loss and leakages, and repair and maintenance. Both the assessee&#039;s and revenue&#039;s appeals were partly allowed, with the order pronounced on 18.07.2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=440877</link>
      <description>The Tribunal upheld the disallowance of non-compete fees, deletion of addition on account of reversal of provision towards bad and doubtful debt, disallowance of traffic challans, and addition on account of deposits from customers. The Tribunal allowed the deletion of addition on account of delayed payment to PF/ESI, inventory loss and leakages, and repair and maintenance. Both the assessee&#039;s and revenue&#039;s appeals were partly allowed, with the order pronounced on 18.07.2023.</description>
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