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    <title>2018 (2) TMI 512 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for the assessment year 2007-08 regarding the disallowance of interest and rent for non-deduction of tax at source. However, the revenue&#039;s appeal for the assessment year 2009-10 concerning the amortization of premium paid for securities was dismissed. The Tribunal emphasized the importance of adjudicating tax matters in accordance with the law and upheld the principles of fair play and justice in tax assessments.</description>
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