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    <title>2019 (6) TMI 1512 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal upheld the original order, setting aside the appellate order against M/s. Suraj Logistics Pvt. Ltd. and its Director. The demand, interest, and penalties imposed were annulled due to the lack of substantial evidence and proper investigation. The decision emphasized the importance of independent findings and criticized reliance solely on Income Tax assessment orders without corroborative evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=289641</link>
      <description>The Appellate Tribunal upheld the original order, setting aside the appellate order against M/s. Suraj Logistics Pvt. Ltd. and its Director. The demand, interest, and penalties imposed were annulled due to the lack of substantial evidence and proper investigation. The decision emphasized the importance of independent findings and criticized reliance solely on Income Tax assessment orders without corroborative evidence.</description>
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