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    <title>2018 (7) TMI 934 - ITAT KOLKATA</title>
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    <description>The Appellate Tribunal ITAT Kolkata, in its judgment for assessment year 1999-00, addressed the issues raised by the assessee regarding remand of borrowed funds and prior period expenses. The Tribunal found no mistake apparent on record in its orders and dismissed the Miscellaneous Applications filed by the assessee. The judgment emphasized the importance of verifying facts and following previous decisions in similar circumstances, providing a comprehensive analysis of the legal aspects involved in the case.</description>
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      <description>The Appellate Tribunal ITAT Kolkata, in its judgment for assessment year 1999-00, addressed the issues raised by the assessee regarding remand of borrowed funds and prior period expenses. The Tribunal found no mistake apparent on record in its orders and dismissed the Miscellaneous Applications filed by the assessee. The judgment emphasized the importance of verifying facts and following previous decisions in similar circumstances, providing a comprehensive analysis of the legal aspects involved in the case.</description>
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