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....against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1066155563(1) dated 27.06.2024, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. Coming straightaway to the assessee's sole substantive grievance raised in the instant appeal seeking to reverse the learned lower appellate authorities ac....
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