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    <title>2018 (2) TMI 1818 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Assessee, deleting the disallowance under section 14A of the Income Tax Act as the Assessing Officer did not record satisfaction before invoking the provision. Additionally, the Tribunal partially allowed the appeal on the disallowance of foreign traveling expenses, directing a reevaluation of the remaining expenses while deleting the disallowance related to sponsoring a student&#039;s education abroad.</description>
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