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    <title>2022 (6) TMI 754 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta, in a judgment delivered by Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, dismissed the appeal filed by the assessee under Section 260A of the Income Tax Act. The Court found no substantial questions of law arising from the issues related to tax deduction at source on amounts paid to the agent and the claim of additional depreciation. The judgment emphasized the significance of providing proper documentation and complying with legal provisions in tax matters.</description>
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