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    <title>2012 (5) TMI 718 - ITAT KOLKATA</title>
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    <description>The appeal by the revenue was partly allowed for statistical purposes. The delay in filing the appeal was condoned, and the appeal was admitted for hearing. The Tribunal reversed the CIT(A)&#039;s order on the deletion of expenses by adding Fringe Benefit Tax on 40% of expenses, upholding the action of the Assessing Officer. The issue of considering expenses under a specific clause was remanded back to the Assessing Officer for further examination as the nature of these expenses was not clarified by the assessee during previous proceedings.</description>
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      <description>The appeal by the revenue was partly allowed for statistical purposes. The delay in filing the appeal was condoned, and the appeal was admitted for hearing. The Tribunal reversed the CIT(A)&#039;s order on the deletion of expenses by adding Fringe Benefit Tax on 40% of expenses, upholding the action of the Assessing Officer. The issue of considering expenses under a specific clause was remanded back to the Assessing Officer for further examination as the nature of these expenses was not clarified by the assessee during previous proceedings.</description>
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