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    <title>2017 (6) TMI 294 - ITAT KOLKATA</title>
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    <description>The Tribunal overturned the CIT&#039;s order under Section 263, ruling in favor of the Assessee on all issues. The Tribunal found that the Assessee had provided detailed information and explanations during the assessment, and the AO had properly examined the relevant aspects. The Tribunal held that the CIT&#039;s invocation of Section 263 was unsustainable, allowing the Assessee&#039;s appeal.</description>
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      <description>The Tribunal overturned the CIT&#039;s order under Section 263, ruling in favor of the Assessee on all issues. The Tribunal found that the Assessee had provided detailed information and explanations during the assessment, and the AO had properly examined the relevant aspects. The Tribunal held that the CIT&#039;s invocation of Section 263 was unsustainable, allowing the Assessee&#039;s appeal.</description>
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