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    <title>2019 (2) TMI 708 - ITAT KOLKATA</title>
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    <description>The Tribunal set aside the CIT(Appeals)&#039;s deletion of additions made on a protective basis for alleged accommodation entries, remitting the issue back for pending substantive assessments. The Tribunal remitted the issue of commission income back to the CIT(Appeals) for a fresh decision due to its connection with the protective assessment issue. The deletion of additions made on account of unexplained cash deposits in bank accounts was upheld. The Revenue&#039;s appeals for A.Y. 2005-06 and 2006-07 were partly allowed for statistical purposes, while the appeal for A.Y. 2007-08 was allowed for statistical purposes.</description>
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    <pubDate>Fri, 08 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 708 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=375081</link>
      <description>The Tribunal set aside the CIT(Appeals)&#039;s deletion of additions made on a protective basis for alleged accommodation entries, remitting the issue back for pending substantive assessments. The Tribunal remitted the issue of commission income back to the CIT(Appeals) for a fresh decision due to its connection with the protective assessment issue. The deletion of additions made on account of unexplained cash deposits in bank accounts was upheld. The Revenue&#039;s appeals for A.Y. 2005-06 and 2006-07 were partly allowed for statistical purposes, while the appeal for A.Y. 2007-08 was allowed for statistical purposes.</description>
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