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    <title>2022 (8) TMI 1555 - ITAT DELHI</title>
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    <description>The Tribunal concluded that the Commissioner of Income Tax (Appeals) correctly allowed the assessee&#039;s appeal, setting aside the assessment order based on standalone financials despite the amalgamation. The Tribunal found that the AO erred by not considering the amalgamation&#039;s impact and upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal on 12/08/2022.</description>
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      <description>The Tribunal concluded that the Commissioner of Income Tax (Appeals) correctly allowed the assessee&#039;s appeal, setting aside the assessment order based on standalone financials despite the amalgamation. The Tribunal found that the AO erred by not considering the amalgamation&#039;s impact and upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal on 12/08/2022.</description>
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