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    <title>2016 (1) TMI 805 - ITAT KOLKATA</title>
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    <description>The tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decisions in the case. The revenue&#039;s appeal was dismissed on all grounds, including the disallowance under Section 14A of the Income Tax Act, the addition of interest income on non-performing assets (NPA), and the inclusion of the difference in hire purchase loan balance. The tribunal found the CIT(A)&#039;s orders to be detailed and reasoned, with no identified flaws.</description>
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      <description>The tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decisions in the case. The revenue&#039;s appeal was dismissed on all grounds, including the disallowance under Section 14A of the Income Tax Act, the addition of interest income on non-performing assets (NPA), and the inclusion of the difference in hire purchase loan balance. The tribunal found the CIT(A)&#039;s orders to be detailed and reasoned, with no identified flaws.</description>
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