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    <title>2019 (11) TMI 90 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeals of both the assessee and the Revenue. The addition under Section 69A was reduced, the addition under Section 69B and undisclosed income was recalculated considering the profit element, and the benefit of telescoping was granted to the assessee. The final adjustments were made accordingly.</description>
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      <description>The Tribunal partly allowed the appeals of both the assessee and the Revenue. The addition under Section 69A was reduced, the addition under Section 69B and undisclosed income was recalculated considering the profit element, and the benefit of telescoping was granted to the assessee. The final adjustments were made accordingly.</description>
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