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    <title>2012 (1) TMI 377 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the Ld. C.I.T.(A)&#039;s orders allowing deductions under section 80-IA for infrastructure development, ruling in favor of the assessee for both assessment years. However, the matter of deletion of addition on prior period expenses for 2006-07 was remanded for further adjudication by the AO. The revenue&#039;s appeal for 2006-07 was partly allowed for statistical purposes, while the appeal for 2007-08 was dismissed.</description>
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      <description>The Tribunal upheld the Ld. C.I.T.(A)&#039;s orders allowing deductions under section 80-IA for infrastructure development, ruling in favor of the assessee for both assessment years. However, the matter of deletion of addition on prior period expenses for 2006-07 was remanded for further adjudication by the AO. The revenue&#039;s appeal for 2006-07 was partly allowed for statistical purposes, while the appeal for 2007-08 was dismissed.</description>
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