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    <title>2017 (1) TMI 1587 - ITAT KOLKATA</title>
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    <description>The Tribunal remanded the issue of taxation of the assessee&#039;s income back to the Assessing Officer for reconsideration, citing the need to follow statutory requirements. Additionally, the Tribunal directed a fresh assessment under section 143(3) of the Act regarding the applicability of section 11 to the assessee, considering its registration status under section 12AA. The Tribunal allowed both appeals of the assessee for statistical purposes, emphasizing the importance of proper consideration of statutory provisions and registration status in determining tax liability.</description>
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      <description>The Tribunal remanded the issue of taxation of the assessee&#039;s income back to the Assessing Officer for reconsideration, citing the need to follow statutory requirements. Additionally, the Tribunal directed a fresh assessment under section 143(3) of the Act regarding the applicability of section 11 to the assessee, considering its registration status under section 12AA. The Tribunal allowed both appeals of the assessee for statistical purposes, emphasizing the importance of proper consideration of statutory provisions and registration status in determining tax liability.</description>
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