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2012 (1) TMI 294 - ITAT DELHIExtract: .......oper basis. In a situation like this, the matter should normally be restored to the file of the AO where the irregularity has taken place. However, since the tax effect is nil, we think it fit to accept the contention of the assessee that no expenditure should have been disallowed. It is ordered accordingly. 5. In the result, the appeal is allowed.
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