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    <title>2011 (7) TMI 34 - CALCUTTA HIGH COURT</title>
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    <description>The court allowed the appellant&#039;s appeal, directing the Assessing Officer to permit the deduction of Rs. 322.46 lakh under Section 43B(a) of the Income Tax Act. Other issues raised by the appellant were not pursued and were decided against them based on previous court decisions. No costs were awarded.</description>
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      <description>The court allowed the appellant&#039;s appeal, directing the Assessing Officer to permit the deduction of Rs. 322.46 lakh under Section 43B(a) of the Income Tax Act. Other issues raised by the appellant were not pursued and were decided against them based on previous court decisions. No costs were awarded.</description>
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