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    <title>2018 (5) TMI 500 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by restricting the disallowance of certain expenses, reversing the disallowance of miscellaneous expenses, deleting the addition on account of reduction of agricultural income, and removing the enhancement of profit due to negative cash balance, liabilities, and provisions. The Tribunal upheld the deletion of addition on account of secured loans. The Revenue&#039;s appeal was dismissed in its entirety.</description>
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      <title>2018 (5) TMI 500 - ITAT KOLKATA</title>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by restricting the disallowance of certain expenses, reversing the disallowance of miscellaneous expenses, deleting the addition on account of reduction of agricultural income, and removing the enhancement of profit due to negative cash balance, liabilities, and provisions. The Tribunal upheld the deletion of addition on account of secured loans. The Revenue&#039;s appeal was dismissed in its entirety.</description>
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