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    <title>2022 (6) TMI 393 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal against the Assessing Officer&#039;s failure to comply with the CIT(A)&#039;s directions regarding deduction claims under section 43B of the Income Tax Act. The Tribunal emphasized the importance of following appellate authorities&#039; orders and directed the Assessing Officer to give full effect to the CIT(A)&#039;s decision. This decision rectified the negligent behavior of the tax authorities and highlighted the significance of proper compliance with appellate directives.</description>
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