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    <title>2016 (1) TMI 127 - ITAT KOLKATA</title>
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    <description>The appeal filed by the Revenue was dismissed in its entirety, with the Tribunal upholding the CIT(A)&#039;s decisions on all contested issues. The delay in filing the appeal was condoned, additions on account of late deposit of Provident Fund, interest as unexplained expenditure, interest paid to UCO Bank, profit from the sale of assets, hire charges, and cultivation expenses were all deleted. Additionally, interest income was treated as business income. The Tribunal&#039;s decision was pronounced on 24.11.2015.</description>
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      <description>The appeal filed by the Revenue was dismissed in its entirety, with the Tribunal upholding the CIT(A)&#039;s decisions on all contested issues. The delay in filing the appeal was condoned, additions on account of late deposit of Provident Fund, interest as unexplained expenditure, interest paid to UCO Bank, profit from the sale of assets, hire charges, and cultivation expenses were all deleted. Additionally, interest income was treated as business income. The Tribunal&#039;s decision was pronounced on 24.11.2015.</description>
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