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    <title>2019 (3) TMI 470 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals, deleting the disallowance of bogus purchases and sub-contract expenses. It upheld the deduction under Section 80-IA(4) for most projects, remanding two for verification. The disallowance under Section 14A was restricted as per the CIT(A)&#039;s order. The revenue&#039;s appeals were allowed in part for verification of new projects under Section 80-IA(4).</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals, deleting the disallowance of bogus purchases and sub-contract expenses. It upheld the deduction under Section 80-IA(4) for most projects, remanding two for verification. The disallowance under Section 14A was restricted as per the CIT(A)&#039;s order. The revenue&#039;s appeals were allowed in part for verification of new projects under Section 80-IA(4).</description>
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