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    <title>2022 (9) TMI 1180 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, deleting the adjustments made under section 143(1) for profit on the sale of the motor car and the disallowance of contribution towards PF &amp;amp; ESI. The Tribunal found discrepancies in the computation of income and depreciation calculations, ultimately granting relief to the assessee by setting aside the order and deleting the adjustments. Other grounds raised were deemed academic or general, leading to the Tribunal allowing the appeal and providing a favorable outcome for the assessee.</description>
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      <description>The Tribunal allowed the appeal, deleting the adjustments made under section 143(1) for profit on the sale of the motor car and the disallowance of contribution towards PF &amp;amp; ESI. The Tribunal found discrepancies in the computation of income and depreciation calculations, ultimately granting relief to the assessee by setting aside the order and deleting the adjustments. Other grounds raised were deemed academic or general, leading to the Tribunal allowing the appeal and providing a favorable outcome for the assessee.</description>
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