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    <title>2016 (5) TMI 1260 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal by remanding the issue of labor charges back to the AO for verification, confirming the disallowance of commission payments, allowing the claim for bill discounting and service charges, and deleting the disallowance for consultancy charges. The consequential issues regarding interest charges were dismissed. The Tribunal&#039;s decision addressed the alleged insufficient opportunity of being heard by remanding certain issues back to the AO for further verification, providing the assessee with another opportunity to substantiate their claims.</description>
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