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    <title>2014 (11) TMI 1170 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the assessee on both issues. The disallowance of employees&#039; contribution to Provident Fund was deleted based on a High Court decision. Additionally, the disallowance of expenses under various heads without independent verification was overturned as the Tribunal found the lack of specific identification of unverifiable expenditures rendered the disallowance unsustainable. Consequently, the appeal was allowed, and the disallowances made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) were deleted.</description>
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      <title>2014 (11) TMI 1170 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=198980</link>
      <description>The Tribunal allowed the appeal, ruling in favor of the assessee on both issues. The disallowance of employees&#039; contribution to Provident Fund was deleted based on a High Court decision. Additionally, the disallowance of expenses under various heads without independent verification was overturned as the Tribunal found the lack of specific identification of unverifiable expenditures rendered the disallowance unsustainable. Consequently, the appeal was allowed, and the disallowances made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals) were deleted.</description>
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      <pubDate>Wed, 12 Nov 2014 00:00:00 +0530</pubDate>
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