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    <title>2016 (3) TMI 748 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the Commissioner&#039;s order as not sustainable in law. The decision favored the assessee, emphasizing the correct interpretation of the deduction under section 10AA and the applicability of relevant provisions to determine the deduction amount, ultimately overturning the Commissioner&#039;s order.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the Commissioner&#039;s order as not sustainable in law. The decision favored the assessee, emphasizing the correct interpretation of the deduction under section 10AA and the applicability of relevant provisions to determine the deduction amount, ultimately overturning the Commissioner&#039;s order.</description>
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