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    <title>2016 (12) TMI 1190 - ITAT KOLKATA</title>
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    <description>The appeal was disposed of with directions for a fresh examination of the issues related to the additions under Sections 40(a)(ia) and 69A of the Income Tax Act, 1961. Both grounds were allowed for statistical purposes. The ground concerning the assessment order being barred by limitation was dismissed.</description>
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      <description>The appeal was disposed of with directions for a fresh examination of the issues related to the additions under Sections 40(a)(ia) and 69A of the Income Tax Act, 1961. Both grounds were allowed for statistical purposes. The ground concerning the assessment order being barred by limitation was dismissed.</description>
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