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    <title>2011 (7) TMI 1278 - ITAT KOLKATA</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal for statistical purposes. The issues regarding notional interest on advances, disallowance under section 40A(9) for expenditure on employees&#039; recreation club, and deduction under section 80IC were all decided in favor of the assessee. The Tribunal set aside the orders of the assessing officer and CIT(A) for fresh consideration based on legal interpretations and precedents cited during the proceedings.</description>
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      <title>2011 (7) TMI 1278 - ITAT KOLKATA</title>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal for statistical purposes. The issues regarding notional interest on advances, disallowance under section 40A(9) for expenditure on employees&#039; recreation club, and deduction under section 80IC were all decided in favor of the assessee. The Tribunal set aside the orders of the assessing officer and CIT(A) for fresh consideration based on legal interpretations and precedents cited during the proceedings.</description>
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