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    <title>2023 (10) TMI 443 - ITAT DELHI</title>
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    <description>The Tribunal upheld the first appellate authority&#039;s decision to delete the disallowance of reimbursement of expenses to the agent and the disallowance of claimed expenses instead of deposits. Additionally, the disallowance of the write back of dividend income was also deleted based on previous rulings. The Assessing Officer&#039;s disallowances were overturned in all three instances, resulting in a favorable outcome for the assessee.</description>
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      <description>The Tribunal upheld the first appellate authority&#039;s decision to delete the disallowance of reimbursement of expenses to the agent and the disallowance of claimed expenses instead of deposits. Additionally, the disallowance of the write back of dividend income was also deleted based on previous rulings. The Assessing Officer&#039;s disallowances were overturned in all three instances, resulting in a favorable outcome for the assessee.</description>
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