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    <title>2020 (5) TMI 82 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeals for statistical purposes and fully allowed the assessee&#039;s cross objections. The Assessing Officer was directed to recompute the disallowances according to the Tribunal&#039;s decisions on various issues including leave encashment claims, Section 14A/Rule 8D disallowance, additional depreciation, ALP adjustments for corporate guarantee and interest on loans to AEs, provision for foreseeable loss, employees&#039; contribution to PF &amp;amp; ESI, market-to-market loss on derivative transactions, management consultancy services payment, notional interest income addition, and educational cess disallowance.</description>
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