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    <title>2016 (1) TMI 1350 - ITAT, KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal, reversing disallowances on interest expenditure against interest income, treatment of receipt as income from other sources, service charges, and non-deduction of TDS. It directed fresh adjudication on disallowances under Section 14A and set off of brought forward loss against speculation income. The Tribunal reclassified certain incomes and expenses, providing relief to the assessee on various issues.</description>
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      <description>The Tribunal partially allowed the appeal, reversing disallowances on interest expenditure against interest income, treatment of receipt as income from other sources, service charges, and non-deduction of TDS. It directed fresh adjudication on disallowances under Section 14A and set off of brought forward loss against speculation income. The Tribunal reclassified certain incomes and expenses, providing relief to the assessee on various issues.</description>
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