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    <title>2015 (7) TMI 608 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed all three appeals of the Revenue, upholding the CIT(A)&#039;s decisions on the deletion of disallowance related to bifurcation of expenses and increase in stock value, as well as granting the rebate under Section 33AB of the Income-tax Act. The Tribunal found the AO&#039;s method non-scientific and irrational, confirming the CIT(A)&#039;s reasoning. The order was pronounced on 10.07.2015, with similar issues in other appeals for different assessment years also being dismissed.</description>
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      <title>2015 (7) TMI 608 - ITAT KOLKATA</title>
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      <description>The Tribunal dismissed all three appeals of the Revenue, upholding the CIT(A)&#039;s decisions on the deletion of disallowance related to bifurcation of expenses and increase in stock value, as well as granting the rebate under Section 33AB of the Income-tax Act. The Tribunal found the AO&#039;s method non-scientific and irrational, confirming the CIT(A)&#039;s reasoning. The order was pronounced on 10.07.2015, with similar issues in other appeals for different assessment years also being dismissed.</description>
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