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    <title>2018 (5) TMI 1010 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all issues, including the deletion of disallowances under Section 14A, disallowance of interest on borrowed capital, legal and professional fees, and prior period expenditure. The Tribunal found in favor of the assessee in each instance, emphasizing compliance with relevant provisions and lack of evidence supporting the revenue&#039;s contentions. The order was pronounced on 14th May, 2018.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all issues, including the deletion of disallowances under Section 14A, disallowance of interest on borrowed capital, legal and professional fees, and prior period expenditure. The Tribunal found in favor of the assessee in each instance, emphasizing compliance with relevant provisions and lack of evidence supporting the revenue&#039;s contentions. The order was pronounced on 14th May, 2018.</description>
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