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    <title>2015 (7) TMI 647 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeals filed by the Revenue and partly allowed the Cross Objections filed by the assessee. The Tribunal held that the assessment orders under section 143(3)/153A were not valid, the search and seizure actions under section 132(1) were not legal, and the additions of share capital and share premium were not justified. The Tribunal directed the Assessing Officer to rework the amount of interest chargeable under sections 234B and 234D as per the law.</description>
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      <description>The Tribunal dismissed the appeals filed by the Revenue and partly allowed the Cross Objections filed by the assessee. The Tribunal held that the assessment orders under section 143(3)/153A were not valid, the search and seizure actions under section 132(1) were not legal, and the additions of share capital and share premium were not justified. The Tribunal directed the Assessing Officer to rework the amount of interest chargeable under sections 234B and 234D as per the law.</description>
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