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    <title>2017 (10) TMI 522 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeals by directing the deletion of additions under Sections 68 and 69C and the disallowance under Section 14A. The charging of interest under Sections 234A, 234B, and 234C was to be recalculated based on the revised assessed tax. An additional issue regarding an unsecured loan was dismissed as not pressed due to the small amount involved.</description>
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      <description>The Tribunal partly allowed the appeals by directing the deletion of additions under Sections 68 and 69C and the disallowance under Section 14A. The charging of interest under Sections 234A, 234B, and 234C was to be recalculated based on the revised assessed tax. An additional issue regarding an unsecured loan was dismissed as not pressed due to the small amount involved.</description>
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