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    <title>2017 (11) TMI 497 - ITAT KOLKATA</title>
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    <description>The tribunal ruled in favor of the assessee, holding that the payment received constituted a benefit exempted under section 17(2)(iii)(a) and Rule 3(7)(i), leading to the deletion of the disallowance of advance salary received. The appeal filed by the assessee was allowed, overturning the decision of the assessing officer and the ld. CIT(A), thereby resolving the issue in favor of the assessee.</description>
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      <description>The tribunal ruled in favor of the assessee, holding that the payment received constituted a benefit exempted under section 17(2)(iii)(a) and Rule 3(7)(i), leading to the deletion of the disallowance of advance salary received. The appeal filed by the assessee was allowed, overturning the decision of the assessing officer and the ld. CIT(A), thereby resolving the issue in favor of the assessee.</description>
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