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    <title>2016 (12) TMI 1791 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, emphasizing the necessity of the Assessing Officer&#039;s satisfaction for invoking Section 14A of the Income Tax Act read with Rule 8D. The Tribunal held that the disallowance of deductions without proper satisfaction was not sustainable. Consequently, the additions made under Section 14A read with Rule 8D were deleted, ruling in favor of the appellant.</description>
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      <title>2016 (12) TMI 1791 - ITAT KOLKATA</title>
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      <description>The Tribunal allowed the appeal, emphasizing the necessity of the Assessing Officer&#039;s satisfaction for invoking Section 14A of the Income Tax Act read with Rule 8D. The Tribunal held that the disallowance of deductions without proper satisfaction was not sustainable. Consequently, the additions made under Section 14A read with Rule 8D were deleted, ruling in favor of the appellant.</description>
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