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    <title>2011 (12) TMI 642 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, as the non-consideration of provisions of section 115JB did not cause any prejudice to the revenue. The rebate under section 88E was to be allowed from the tax computed as per provisions of section 115JB, and the assessment order was held to be neither erroneous nor prejudicial to the interest of revenue.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, as the non-consideration of provisions of section 115JB did not cause any prejudice to the revenue. The rebate under section 88E was to be allowed from the tax computed as per provisions of section 115JB, and the assessment order was held to be neither erroneous nor prejudicial to the interest of revenue.</description>
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