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    <title>2010 (4) TMI 1081 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the validity of the assessment order dated 27.12.2007, determining it was not time-barred under section 153 of the Income Tax Act, 1961. The delay in serving the assessment order was deemed inadvertent, and 50% of the claimed expenditure of Rs. 6,62,922 was allowed as marketing expenses, modifying the lower authorities&#039; decisions. The appeal was partly allowed in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=179161</link>
      <description>The Tribunal upheld the validity of the assessment order dated 27.12.2007, determining it was not time-barred under section 153 of the Income Tax Act, 1961. The delay in serving the assessment order was deemed inadvertent, and 50% of the claimed expenditure of Rs. 6,62,922 was allowed as marketing expenses, modifying the lower authorities&#039; decisions. The appeal was partly allowed in favor of the assessee.</description>
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