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    <title>2015 (11) TMI 1070 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal and partly allowed the assessee&#039;s cross-objection. Various additions and disallowances made by the AO under different sections were deleted by the CIT(A) and upheld by the Tribunal. The Tribunal&#039;s decisions were based on detailed analysis and legal principles, with rulings favoring the assessee on issues such as treatment of share application money, commission expenses, cessation of liability, and payment of import duty and service tax.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal and partly allowed the assessee&#039;s cross-objection. Various additions and disallowances made by the AO under different sections were deleted by the CIT(A) and upheld by the Tribunal. The Tribunal&#039;s decisions were based on detailed analysis and legal principles, with rulings favoring the assessee on issues such as treatment of share application money, commission expenses, cessation of liability, and payment of import duty and service tax.</description>
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