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    <title>2021 (5) TMI 723 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowances and additions made by the authorities regarding deduction under section 35(1)(ii), disallowance of loss, and addition of deemed interest income. The Tribunal found the decisions against the assessee to be unjustified and not supported by concrete evidence, thereby ruling in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, overturning the disallowances and additions made by the authorities regarding deduction under section 35(1)(ii), disallowance of loss, and addition of deemed interest income. The Tribunal found the decisions against the assessee to be unjustified and not supported by concrete evidence, thereby ruling in favor of the assessee.</description>
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