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    <title>2017 (1) TMI 622 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the revenue&#039;s appeal for statistical purposes regarding the disallowance under Section 43B of the Income Tax Act, while dismissing the appeal on other issues including treatment of share trading loss, disallowance of interest on borrowed capital, disallowance of depreciation related to transferred assets, and addition on account of business profit from transferred assets. The Tribunal&#039;s decision was pronounced on 05.10.2016.</description>
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      <description>The Tribunal partly allowed the revenue&#039;s appeal for statistical purposes regarding the disallowance under Section 43B of the Income Tax Act, while dismissing the appeal on other issues including treatment of share trading loss, disallowance of interest on borrowed capital, disallowance of depreciation related to transferred assets, and addition on account of business profit from transferred assets. The Tribunal&#039;s decision was pronounced on 05.10.2016.</description>
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