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2018 (11) TMI 50 - ITAT DELHIDenying exemption u/s 11 - Disallowance of rent - Held that:- A perusal of the impugned orders shows that all the documents relevant to the issue of rent were not before the AO and even the CIT (A), has dismissed the appeals without actually considering the detailed submissions made by the assessee in this regard and which are part of the record. As both the parties before us have agreed, we deem it fit to restore the issue to the file of the AO for all the three years in appeal before us to be determined afresh after giving the assessee due opportunity to present its case. We also direct the assessee to furnish all the documentary evidences and explanations on which it seeks to place reliance whenever it is called upon by AO to do so failing with the AO shall be at liberty to proceed as per law.
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