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    <title>2017 (3) TMI 433 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes, directing the AO to verify specific details and evidence provided by the assessee. The Tribunal emphasized the importance of justice and fair play in resolving discrepancies and examining evidence. The issues involved disallowance under Section 40(a)(ia) for transport charges, payments to laborers for screening work, and addition due to differences in sundry creditors&#039; value were addressed with directions for further verification by the AO.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, directing the AO to verify specific details and evidence provided by the assessee. The Tribunal emphasized the importance of justice and fair play in resolving discrepancies and examining evidence. The issues involved disallowance under Section 40(a)(ia) for transport charges, payments to laborers for screening work, and addition due to differences in sundry creditors&#039; value were addressed with directions for further verification by the AO.</description>
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