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    <title>2018 (7) TMI 1958 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee, deleting the addition and allowing the appeal. The decision emphasized the importance of proper verification and evidence before making additions based on statements alone, in line with previous cases by the Jurisdictional Tribunal.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting the addition and allowing the appeal. The decision emphasized the importance of proper verification and evidence before making additions based on statements alone, in line with previous cases by the Jurisdictional Tribunal.</description>
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