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    <title>2011 (5) TMI 127 - CALCUTTA HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s order, directing the Assessing Officer to delete the disputed amount from the assessee&#039;s income for the relevant year. The appeal was allowed, with the first formulated question answered in the affirmative and against the assessee, and the second question answered in the negative and against the Revenue. No order as to costs was made.</description>
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      <description>The Court set aside the Tribunal&#039;s order, directing the Assessing Officer to delete the disputed amount from the assessee&#039;s income for the relevant year. The appeal was allowed, with the first formulated question answered in the affirmative and against the assessee, and the second question answered in the negative and against the Revenue. No order as to costs was made.</description>
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