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    <title>2013 (12) TMI 662 - ITAT KOLKATA</title>
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    <description>The tribunal dismissed the appeal of the assessee after addressing the issues of condonation of delay, addition of deemed dividend under section 2(22)(e) of the Income Tax Act, and disallowance of expenses under section 14A. The delay in filing the appeal was condoned, but the addition of deemed dividend and disallowance of expenses were upheld by the tribunal.</description>
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      <description>The tribunal dismissed the appeal of the assessee after addressing the issues of condonation of delay, addition of deemed dividend under section 2(22)(e) of the Income Tax Act, and disallowance of expenses under section 14A. The delay in filing the appeal was condoned, but the addition of deemed dividend and disallowance of expenses were upheld by the tribunal.</description>
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