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    <title>2022 (3) TMI 66 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed both appeals against the order of the CIT(A) for AYs 2012-13 &amp;amp; 2013-14. The disallowance of depot expenses for non-deduction of TDS, liquidated damages, and estimated expenses under &quot;Indo Trailer Exp-Market Load&quot; were upheld due to the absence of material evidence justifying the claims. The Tribunal found no reason to interfere with the lower authorities&#039; decisions, leading to the dismissal of the appeals for both assessment years.</description>
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