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    <title>2018 (8) TMI 668 - ITAT KOLKATA</title>
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    <description>The Tribunal remanded the disallowance issue under section 14A of the Act back to the Assessing Officer for re-evaluation in accordance with Supreme Court decisions, setting aside the Commissioner of Income Tax (Appeals) order. Regarding the addition of F &amp;amp; O loss, the Tribunal upheld the CIT-A&#039;s decision to delete the addition, emphasizing the genuineness of the transactions and dismissing the Revenue&#039;s appeal.</description>
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