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    <title>2018 (2) TMI 250 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all grounds. The disallowance of expenses related to purchases, computation under Section 14A, depreciation treatment, deduction under Section 80IA, and TDS deduction were all ruled in favor of the Assessee. The Tribunal emphasized consistency, lack of new evidence, and adherence to jurisdictional High Court rulings in affirming the CIT(A)&#039;s decisions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all grounds. The disallowance of expenses related to purchases, computation under Section 14A, depreciation treatment, deduction under Section 80IA, and TDS deduction were all ruled in favor of the Assessee. The Tribunal emphasized consistency, lack of new evidence, and adherence to jurisdictional High Court rulings in affirming the CIT(A)&#039;s decisions.</description>
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