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    <title>2015 (12) TMI 762 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, deleting the additions made by the AO and confirmed by the CIT(A) on all three issues. The Tribunal found discrepancies in the accounting of credit notes, accepted the relevance of the submitted document for the unsecured loan interest, and considered the reasonableness of low withdrawals, ultimately overturning the additions to the assessee&#039;s income.</description>
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      <description>The Tribunal allowed the appeal, deleting the additions made by the AO and confirmed by the CIT(A) on all three issues. The Tribunal found discrepancies in the accounting of credit notes, accepted the relevance of the submitted document for the unsecured loan interest, and considered the reasonableness of low withdrawals, ultimately overturning the additions to the assessee&#039;s income.</description>
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