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    <title>2019 (2) TMI 1637 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the deletion of additions made under Section 153A for the assessment years 2009-10 to 2013-14, in line with legal precedents. For the assessment years 2014-15 and 2015-16, the Tribunal set aside the income estimation by the AO, remanding the matter for proper assessment following due process. The appeals for the mentioned years had different outcomes, with the former dismissed and the latter allowed for statistical purposes, emphasizing the need for adherence to procedural requirements in income estimation.</description>
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      <description>The Tribunal upheld the deletion of additions made under Section 153A for the assessment years 2009-10 to 2013-14, in line with legal precedents. For the assessment years 2014-15 and 2015-16, the Tribunal set aside the income estimation by the AO, remanding the matter for proper assessment following due process. The appeals for the mentioned years had different outcomes, with the former dismissed and the latter allowed for statistical purposes, emphasizing the need for adherence to procedural requirements in income estimation.</description>
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