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    <title>2019 (1) TMI 1051 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, granting relief on the opening peak balance issue for Assessment Year 2008-09. The revenue&#039;s appeal was dismissed, upholding the additions for undisclosed investment, disallowance under Section 40A(3), and deletion of undisclosed sales addition. The Tribunal supported its decisions with factual findings and legal principles, rejecting the revenue&#039;s arguments.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, granting relief on the opening peak balance issue for Assessment Year 2008-09. The revenue&#039;s appeal was dismissed, upholding the additions for undisclosed investment, disallowance under Section 40A(3), and deletion of undisclosed sales addition. The Tribunal supported its decisions with factual findings and legal principles, rejecting the revenue&#039;s arguments.</description>
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