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    <title>2021 (11) TMI 220 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals for AYs 2012-13, 2014-15, and 2015-16, upholding the CIT(A)&#039;s decisions on all contested issues. The assessee&#039;s appeal for AY 2014-15 was also dismissed, while the appeal for AY 2015-16 was allowed for statistical purposes, directing the AO to re-compute the disallowance under Section 14A.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals for AYs 2012-13, 2014-15, and 2015-16, upholding the CIT(A)&#039;s decisions on all contested issues. The assessee&#039;s appeal for AY 2014-15 was also dismissed, while the appeal for AY 2015-16 was allowed for statistical purposes, directing the AO to re-compute the disallowance under Section 14A.</description>
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