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    <title>2012 (3) TMI 526 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals for assessment years 2006-07 and 2007-08, upholding the CIT(A)&#039;s decisions. The additions made on a protective basis and the deletion of commission income were both challenged by the Revenue but were not supported by substantiated evidence. The Tribunal found no basis for the additions under the Income Tax Act and concurred with the CIT(A)&#039;s reliance on previous Tribunal decisions. Consequently, both appeals by the Revenue were dismissed due to the lack of corroborative evidence.</description>
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      <title>2012 (3) TMI 526 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=182839</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals for assessment years 2006-07 and 2007-08, upholding the CIT(A)&#039;s decisions. The additions made on a protective basis and the deletion of commission income were both challenged by the Revenue but were not supported by substantiated evidence. The Tribunal found no basis for the additions under the Income Tax Act and concurred with the CIT(A)&#039;s reliance on previous Tribunal decisions. Consequently, both appeals by the Revenue were dismissed due to the lack of corroborative evidence.</description>
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      <pubDate>Wed, 07 Mar 2012 00:00:00 +0530</pubDate>
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