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    <title>2018 (5) TMI 420 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals on disallowance under Section 14A, advances written off, further depreciation under Section 32, and market value of electricity for Section 80IA benefits, while remanding certain issues for re-computation. The Tribunal dismissed the revenue&#039;s appeals on similar grounds and upheld the CIT(A)&#039;s decisions favoring the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals on disallowance under Section 14A, advances written off, further depreciation under Section 32, and market value of electricity for Section 80IA benefits, while remanding certain issues for re-computation. The Tribunal dismissed the revenue&#039;s appeals on similar grounds and upheld the CIT(A)&#039;s decisions favoring the assessee.</description>
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