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    <title>2018 (4) TMI 440 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decision to delete the additions and disallowances made by the Assessing Officer (AO) in all four issues presented. The Tribunal relied on precedent judgments and the factual matrix of the case, emphasizing compliance, commercial expediency, and the documentation provided by the assessee. The Tribunal dismissed the Revenue&#039;s appeal on all grounds, affirming the CIT(A)&#039;s decisions.</description>
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      <pubDate>Wed, 28 Mar 2018 00:00:00 +0530</pubDate>
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