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    <title>2019 (4) TMI 1516 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal for AY 2014-15. The Tribunal upheld the order of CIT(A) regarding deduction u/s 80IA, additional depreciation, and late deposit of employees&#039; contribution to PF &amp;amp; ESIC. The matter of disallowance u/s 14A was remanded for fresh consideration, while the disallowance relevant to book profit u/s 115JB was held not applicable. Various grounds raised by the Revenue were dismissed or allowed for statistical purposes.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal for AY 2014-15. The Tribunal upheld the order of CIT(A) regarding deduction u/s 80IA, additional depreciation, and late deposit of employees&#039; contribution to PF &amp;amp; ESIC. The matter of disallowance u/s 14A was remanded for fresh consideration, while the disallowance relevant to book profit u/s 115JB was held not applicable. Various grounds raised by the Revenue were dismissed or allowed for statistical purposes.</description>
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