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    <title>2012 (3) TMI 116 - ITAT, KOLKATA</title>
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    <description>The ITAT dismissed the Revenue&#039;s appeals for the assessment years 2002-03 and 2005-06, upholding the CIT(A)&#039;s decisions. The disallowance of depreciation under Section 33AB(6), cess on green leaves, and disallowance under Section 14A for dividend expenses were all ruled in favor of the assessee based on precedents and interpretations of relevant tax laws.</description>
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