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    <title>2025 (1) TMI 1655 - ITAT DELHI</title>
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    <description>ITAT (Del) set aside the CIT(A)&#039;s relief on rebate/discount additions, finding contradictions in the appellate finding, and held the matter covered by the Tribunal&#039;s earlier decision in the taxpayer&#039;s own case. The Tribunal remanded the issue to the AO for fresh verification, directing the taxpayer to demonstrate that discounts/rebates were actually passed on to customers and instructing the AO to verify the same against agreements/MOUs.</description>
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