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    <description>The Delhi HC affirmed the ITAT&#039;s decision to disallow Rs. 53,08,815 in expenses claimed by the assessee for AY 2001-02. The AO&#039;s disallowance, related to employee salaries, benefits, and office expenses, was upheld as both the CIT(A) and ITAT found no substantial question of law, deeming the disallowance speculative.</description>
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