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    <title>2018 (10) TMI 1961 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all substantive grounds. This included the deletion of disallowances related to commission payments to foreign agents, proportionate interest and administrative expenditure under Section 14A, transportation charges, and employee&#039;s contributions to PF and ESI. The Tribunal&#039;s decision was based on a thorough evaluation of the facts, legal principles, and judicial precedents.</description>
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