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    <title>2019 (4) TMI 875 - ITAT KOLKATA</title>
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    <description>The Tribunal addressed the issues comprehensively. It remanded the disallowance of lease rentals claimed as double deduction for further examination due to lack of evidence. The addition of interest income based on Form 26AS was directed for verification by the AO with independent evidence. The addition of provisions for long-term employees&#039; benefits in computing book profit under section 115JB was deleted as allowable based on relevant legal precedents. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal addressed the issues comprehensively. It remanded the disallowance of lease rentals claimed as double deduction for further examination due to lack of evidence. The addition of interest income based on Form 26AS was directed for verification by the AO with independent evidence. The addition of provisions for long-term employees&#039; benefits in computing book profit under section 115JB was deleted as allowable based on relevant legal precedents. The appeal was partly allowed for statistical purposes.</description>
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