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    <title>2011 (1) TMI 1503 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the ld. C.I.T.(A)&#039;s decision to delete all additions made by the A.O., including unexplained investment, travelling &amp;amp; conveyance expenditure, telephone expenditure, fooding charges, fuel charges, and repair and maintenance charges. The Tribunal emphasized the necessity of specific evidence and proper justification for any disallowance or addition by the A.O., ultimately dismissing the department&#039;s appeal.</description>
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