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    <title>2018 (8) TMI 1639 - ITAT KOLKATA</title>
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    <description>The appeal of the assessee was allowed for statistical purposes. The Tribunal directed the AO to re-examine and re-compute the disallowances under Section 43B(f) for leave encashment, Section 14A read with Rule 8D for normal provisions and Section 115JB, and the disallowance of the remaining 50% of additional depreciation under Section 32(1)(iia) based on relevant judicial precedents. The order was pronounced on 24.08.2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366167</link>
      <description>The appeal of the assessee was allowed for statistical purposes. The Tribunal directed the AO to re-examine and re-compute the disallowances under Section 43B(f) for leave encashment, Section 14A read with Rule 8D for normal provisions and Section 115JB, and the disallowance of the remaining 50% of additional depreciation under Section 32(1)(iia) based on relevant judicial precedents. The order was pronounced on 24.08.2018.</description>
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