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    <title>2013 (6) TMI 718 - ITAT KOLKATA</title>
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    <description>The appeal was dismissed by the Appellate Tribunal, upholding the orders of the CIT(A) for both issues raised in the case. The assessment under section 153A/143(3) without search and seizure was confirmed based on evidence of search and seizure involving the company. Additionally, the disallowance of interest paid under section 24(b) of the Act was upheld, with the Tribunal supporting the CIT(A)&#039;s estimation of interest expenditure related to income from house property. The decision was delivered on 11.6.2013.</description>
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      <title>2013 (6) TMI 718 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=176209</link>
      <description>The appeal was dismissed by the Appellate Tribunal, upholding the orders of the CIT(A) for both issues raised in the case. The assessment under section 153A/143(3) without search and seizure was confirmed based on evidence of search and seizure involving the company. Additionally, the disallowance of interest paid under section 24(b) of the Act was upheld, with the Tribunal supporting the CIT(A)&#039;s estimation of interest expenditure related to income from house property. The decision was delivered on 11.6.2013.</description>
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