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    <title>2019 (7) TMI 1518 - ITAT KOLKATA</title>
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    <description>The Tribunal remanded the issue of addition on account of leave encashment to the Assessing Officer for fresh consideration based on Supreme Court orders. The Tribunal upheld the deletion of additions made under section 80IA, disallowance on account of capital investment subsidy and sales tax remission, and under section 14A of the Act. The appeal of the assessee was allowed, and the appeal filed by the Revenue was dismissed, resolving all issues raised by both parties.</description>
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      <description>The Tribunal remanded the issue of addition on account of leave encashment to the Assessing Officer for fresh consideration based on Supreme Court orders. The Tribunal upheld the deletion of additions made under section 80IA, disallowance on account of capital investment subsidy and sales tax remission, and under section 14A of the Act. The appeal of the assessee was allowed, and the appeal filed by the Revenue was dismissed, resolving all issues raised by both parties.</description>
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