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    <title>2011 (4) TMI 512 - CALCUTTA HIGH COURT</title>
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    <description>The High Court partially allowed the appeal, remanding the first issue for reassessment, granting the Provident Fund deduction, and directing the Assessing Officer to consider the revenue neutrality of unexplained expenditure. The claim for depreciation on the Silvassa factory shed was rejected. No order as to costs was made.</description>
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