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    <title>2018 (3) TMI 525 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various disallowances, including pre-operative expenses, provision for warranty, provision for non-moving inventory, valuation of closing stock, and provision written back. One issue regarding leave encashment was remanded for fresh adjudication. The appeal was partly allowed for statistical purposes, and the cross-objection by the assessee was dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on various disallowances, including pre-operative expenses, provision for warranty, provision for non-moving inventory, valuation of closing stock, and provision written back. One issue regarding leave encashment was remanded for fresh adjudication. The appeal was partly allowed for statistical purposes, and the cross-objection by the assessee was dismissed.</description>
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