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    <title>2016 (6) TMI 1371 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal on all three grounds, reversing the disallowances and additions made by the lower authorities. The Tribunal emphasized the genuineness of the expenses, the established identity of the seller, and the continued existence of liabilities in the books of accounts.</description>
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