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    <title>2022 (3) TMI 135 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of depreciation amounting to Rs. 14,55,585/-, the addition of Rs. 60,54,990/- on unexplained revenue receipts, and the addition of Rs. 1,22,73,108/- under undisclosed bills receivable. The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A)&#039;s findings that the revenue adjustments were unjustified. The order was pronounced on 23.02.2022.</description>
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      <title>2022 (3) TMI 135 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=419097</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of depreciation amounting to Rs. 14,55,585/-, the addition of Rs. 60,54,990/- on unexplained revenue receipts, and the addition of Rs. 1,22,73,108/- under undisclosed bills receivable. The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A)&#039;s findings that the revenue adjustments were unjustified. The order was pronounced on 23.02.2022.</description>
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