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    <title>2016 (5) TMI 713 - CALCUTTA HIGH COURT</title>
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    <description>The High Court affirmed the Tribunal&#039;s decisions in a tax case, ruling that additions to book profit for the assessment years 1997-98 and 1998-99 were not justified. The court also held that provisions for doubtful debts and diminution in the value of investment were correctly deleted from the book profit computation. The appeal was dismissed, and parties were directed to bear their own costs.</description>
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      <description>The High Court affirmed the Tribunal&#039;s decisions in a tax case, ruling that additions to book profit for the assessment years 1997-98 and 1998-99 were not justified. The court also held that provisions for doubtful debts and diminution in the value of investment were correctly deleted from the book profit computation. The appeal was dismissed, and parties were directed to bear their own costs.</description>
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