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    <title>2018 (9) TMI 1775 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals, dismissing the revenue&#039;s appeal. The Tribunal directed the AO to re-compute the income in accordance with its observations, including deleting various additions made by the AO and CIT(A) due to lack of proper justification or evidence. The Tribunal also condoned delays in filing appeals, emphasizing valid reasons for the delays presented by the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals, dismissing the revenue&#039;s appeal. The Tribunal directed the AO to re-compute the income in accordance with its observations, including deleting various additions made by the AO and CIT(A) due to lack of proper justification or evidence. The Tribunal also condoned delays in filing appeals, emphasizing valid reasons for the delays presented by the assessee.</description>
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