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    <title>2016 (4) TMI 852 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT(A)&#039;s deletions of the additions made by the AO on all counts. The Tribunal emphasized the lack of evidence and proper examination by the AO in all three issues, thereby affirming the CIT(A)&#039;s detailed and reasoned findings.</description>
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