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    <title>2018 (1) TMI 282 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the case back to the Assessing Officer for a fresh examination. The Tribunal found discrepancies in the Assessing Officer and Commissioner&#039;s reasoning, emphasizing the need for verification of basic information and compliance with legal provisions. The denial of exemption under section 11 of the Income Tax Act for the assessment year 2010-11 was set aside, ensuring the appellant a fair hearing and proper evaluation based on necessary information and legal requirements.</description>
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