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    <title>2020 (4) TMI 162 - ITAT KOLKATA</title>
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    <description>The tribunal allowed the appeal in part, in favor of the assessee, regarding the Long Term Capital Gains (LTCG) claim and the related addition under Section 69C. The tribunal found the LTCG to be genuine and directed the deletion of the addition. However, the disallowance under Section 14A read with Rule 8D and the charging of interest under Sections 234A and 234B were upheld.</description>
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      <title>2020 (4) TMI 162 - ITAT KOLKATA</title>
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      <description>The tribunal allowed the appeal in part, in favor of the assessee, regarding the Long Term Capital Gains (LTCG) claim and the related addition under Section 69C. The tribunal found the LTCG to be genuine and directed the deletion of the addition. However, the disallowance under Section 14A read with Rule 8D and the charging of interest under Sections 234A and 234B were upheld.</description>
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