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    <title>2022 (3) TMI 300 - ITAT KOLKATA</title>
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    <description>The Tribunal admitted the time-barred appeal, condoning the delay. Regarding the addition of Rs. 10,00,000/- as income from other sources, the Tribunal held that only the net amount of Rs. 3,09,000/- was taxable, deleting the additional amount. The Tribunal noted the confusion arising from TDS deduction on the entire maturity amount and found the CPC/AO&#039;s addition unwarranted. The appeal was allowed, and the order was pronounced on March 4, 2022.</description>
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      <title>2022 (3) TMI 300 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=419262</link>
      <description>The Tribunal admitted the time-barred appeal, condoning the delay. Regarding the addition of Rs. 10,00,000/- as income from other sources, the Tribunal held that only the net amount of Rs. 3,09,000/- was taxable, deleting the additional amount. The Tribunal noted the confusion arising from TDS deduction on the entire maturity amount and found the CPC/AO&#039;s addition unwarranted. The appeal was allowed, and the order was pronounced on March 4, 2022.</description>
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      <pubDate>Fri, 04 Mar 2022 00:00:00 +0530</pubDate>
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