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    <title>2018 (3) TMI 660 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to delete the addition made towards provision for doubtful debts. The Tribunal found that the assessee rectified a genuine mistake through a revised computation of income, preventing double disallowance. The relief granted was deemed appropriate, ensuring fairness in the assessment process. The Revenue&#039;s appeal was dismissed by the Tribunal, affirming the Commissioner&#039;s order.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to delete the addition made towards provision for doubtful debts. The Tribunal found that the assessee rectified a genuine mistake through a revised computation of income, preventing double disallowance. The relief granted was deemed appropriate, ensuring fairness in the assessment process. The Revenue&#039;s appeal was dismissed by the Tribunal, affirming the Commissioner&#039;s order.</description>
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