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    <description>The Tribunal allowed the appeal in ITA No. 323/Kol/2021, directing the deletion of the addition and setting aside the ld. CIT(A)&#039;s finding regarding the denial of a deduction of Rs. 11,60,122 under section 11 of the Income Tax Act, 1961. Another appeal, ITA No. 471/Kol/2021, became infructuous due to the decision in the first appeal.</description>
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