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    <title>2022 (7) TMI 381 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal in part, ruling in favor of the appellant on various grounds. It deleted additions for additional sales-tax and central sales-tax as they were not liabilities for the relevant year. The Tribunal partly allowed the challenge on State sales-tax liability, deleting a portion of the addition. The addition of agricultural tax was deleted due to evidence of payment. Disallowance of employees&#039; contribution towards PF &amp;amp; ESI was deleted as the amount was paid before the due date. The Tribunal clarified the retrospective effect of amendments in relevant sections. The appeal was partly allowed, providing relief on specific issues.</description>
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      <title>2022 (7) TMI 381 - ITAT KOLKATA</title>
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      <description>The Tribunal allowed the appeal in part, ruling in favor of the appellant on various grounds. It deleted additions for additional sales-tax and central sales-tax as they were not liabilities for the relevant year. The Tribunal partly allowed the challenge on State sales-tax liability, deleting a portion of the addition. The addition of agricultural tax was deleted due to evidence of payment. Disallowance of employees&#039; contribution towards PF &amp;amp; ESI was deleted as the amount was paid before the due date. The Tribunal clarified the retrospective effect of amendments in relevant sections. The appeal was partly allowed, providing relief on specific issues.</description>
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