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    <title>2016 (10) TMI 582 - ITAT KOLKATA</title>
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    <description>The Appellate Tribunal upheld the deletion of the addition of undisclosed sales amount challenged by the Revenue, emphasizing the consistency in the valuation method adopted by the assessee and the absence of defects in the valuation process. However, the Tribunal partly allowed the Revenue&#039;s appeal for statistical purposes concerning the issue of depreciation on the ownership flat and ownership shop, directing further verification by the Assessing Officer.</description>
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