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    <title>2012 (5) TMI 304 - ITAT, Kolkata</title>
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    <description>The Tribunal partially allowed the appeal by directing the Assessing Officer to verify the claims related to work-in-progress and retention money. The addition concerning the alleged bogus purchase of Rs. 13,85,600/- was ordered to be deleted, as the Tribunal found the transactions genuine and essential for the project. The Tribunal emphasized the importance of allowing the assessee to present evidence and follow due process in determining tax liabilities.</description>
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