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    <title>2012 (7) TMI 1004 - CALCUTTA HIGH COURT</title>
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    <description>The Court upheld the deletion of additions under Section 40(a)(ia) of the Income Tax Act, 1961, totaling Rs. 44,83,651, and allowed correction of a mistaken figure. The decision was based on findings from the Tribunal and lower authorities, determining that the tax implications, marginally exceeding Rs. 10 lakhs, did not warrant interference. The appeal was dismissed, and parties were instructed to comply with the Court&#039;s order.</description>
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