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    <title>2018 (11) TMI 635 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the Principal Commissioner of Income Tax (P.CIT) erred in exercising revision jurisdiction under Section 263. The directions to reassess interest income and export incentive income were deemed unjustified. The original assessment order was restored, allowing the assessee&#039;s appeal.</description>
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