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    <title>2015 (12) TMI 1869 - CALCUTTA HIGH COURT</title>
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    <description>No substantial question of law arose from the Tribunal&#039;s decision upholding relief to the assessee after examination of the disallowance under Section 40A(9) of the Income-tax Act, 1961. The appellate authority and the Tribunal had already considered the departmental challenge and accepted the assessee&#039;s case. On scrutiny of the record, the High Court found no legal issue warranting further interference, and the revenue&#039;s appeal was dismissed.</description>
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