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    <title>2013 (3) TMI 146 - ITAT KOLKATA</title>
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    <description>The appeals filed by the Revenue were dismissed by the Tribunal. The delay in filing the appeals was condoned due to administrative exigencies. The Departmental appeal was dismissed as the tax effect was below the prescribed monetary limits. The Tribunal upheld the assessee&#039;s position on income from money lending and share trading business, disallowance of nursery expenses, additional depreciation claim, bad debt disallowance, treatment of bad debts recovered, disallowance under section 14A, and interest charged under section 234A. Both appeals were decided in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=221379</link>
      <description>The appeals filed by the Revenue were dismissed by the Tribunal. The delay in filing the appeals was condoned due to administrative exigencies. The Departmental appeal was dismissed as the tax effect was below the prescribed monetary limits. The Tribunal upheld the assessee&#039;s position on income from money lending and share trading business, disallowance of nursery expenses, additional depreciation claim, bad debt disallowance, treatment of bad debts recovered, disallowance under section 14A, and interest charged under section 234A. Both appeals were decided in favor of the assessee.</description>
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