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    <title>2018 (5) TMI 428 - ITAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appellant&#039;s appeal, directing the Assessing Officer to adjust the business loss against business income and the remaining loss against LTCG income. Relief was granted regarding the interest charged under sections 234A and 234C, emphasizing adherence to statutory provisions and relevant case law in determining set-off of losses against various income sources.</description>
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      <description>The Tribunal partially allowed the appellant&#039;s appeal, directing the Assessing Officer to adjust the business loss against business income and the remaining loss against LTCG income. Relief was granted regarding the interest charged under sections 234A and 234C, emphasizing adherence to statutory provisions and relevant case law in determining set-off of losses against various income sources.</description>
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