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    <title>2016 (6) TMI 245 - ITAT KOLKATA</title>
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    <description>The Revenue&#039;s appeals challenging various tax issues were dismissed by the Tribunal. The Tribunal upheld the assessee&#039;s position on deductions under Section 80-IA for captive power units, nature of sales tax remission, set-off of losses, disallowances under Sections 14A and 115JB, expenditure on railway sidings, and foreign travel expenses. The Tribunal emphasized consistency with past decisions, judicial precedents, and proper statutory interpretation. The order was issued on March 4, 2016.</description>
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      <description>The Revenue&#039;s appeals challenging various tax issues were dismissed by the Tribunal. The Tribunal upheld the assessee&#039;s position on deductions under Section 80-IA for captive power units, nature of sales tax remission, set-off of losses, disallowances under Sections 14A and 115JB, expenditure on railway sidings, and foreign travel expenses. The Tribunal emphasized consistency with past decisions, judicial precedents, and proper statutory interpretation. The order was issued on March 4, 2016.</description>
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