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    <title>2025 (5) TMI 1413 - ITAT DELHI</title>
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    <description>The ITAT Delhi remitted the matter to CIT(A) for fresh consideration of additional grounds raised by appellant that were not addressed by the First Appellate Authority. The tribunal directed CIT(A) to examine these grounds along with main issues after providing hearing opportunity to the assessee. Regarding tax computation, the tribunal accepted appellant&#039;s contention that computing tax payable of Rs. 51,31,916 was invalid when the company had assessed loss of Rs. 53,55,148 after disallowances from returned loss of Rs. 2,65,21,112. The tribunal directed deletion of the tax computation and allowed the ground for statistical purposes.</description>
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    <pubDate>Mon, 19 May 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=771141</link>
      <description>The ITAT Delhi remitted the matter to CIT(A) for fresh consideration of additional grounds raised by appellant that were not addressed by the First Appellate Authority. The tribunal directed CIT(A) to examine these grounds along with main issues after providing hearing opportunity to the assessee. Regarding tax computation, the tribunal accepted appellant&#039;s contention that computing tax payable of Rs. 51,31,916 was invalid when the company had assessed loss of Rs. 53,55,148 after disallowances from returned loss of Rs. 2,65,21,112. The tribunal directed deletion of the tax computation and allowed the ground for statistical purposes.</description>
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