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    <title>2017 (12) TMI 600 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the revenue&#039;s appeal by remanding the issue of Section 14A disallowance back to the AO for further examination of the source of investments. The Tribunal upheld the deletion of disallowance towards discount allowed and addition towards advance from customers as unexplained cash credit, dismissing the revenue&#039;s appeals on these grounds. The assessee&#039;s cross-objections were dismissed as not pressed.</description>
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      <description>The Tribunal partly allowed the revenue&#039;s appeal by remanding the issue of Section 14A disallowance back to the AO for further examination of the source of investments. The Tribunal upheld the deletion of disallowance towards discount allowed and addition towards advance from customers as unexplained cash credit, dismissing the revenue&#039;s appeals on these grounds. The assessee&#039;s cross-objections were dismissed as not pressed.</description>
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      <pubDate>Wed, 18 Oct 2017 00:00:00 +0530</pubDate>
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