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    <title>2022 (3) TMI 1440 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the Commissioner&#039;s order concerning the addition of interest on service tax to the book profit under section 115JB and the application of Section 50C regarding the sale consideration of parking spaces. The appeal of the assessee was allowed as the AO&#039;s decisions were deemed reasonable, and the Commissioner&#039;s use of section 263 was deemed unwarranted. Other issues raised in subsequent notices were not addressed in the appeal.</description>
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      <description>The Tribunal quashed the Commissioner&#039;s order concerning the addition of interest on service tax to the book profit under section 115JB and the application of Section 50C regarding the sale consideration of parking spaces. The appeal of the assessee was allowed as the AO&#039;s decisions were deemed reasonable, and the Commissioner&#039;s use of section 263 was deemed unwarranted. Other issues raised in subsequent notices were not addressed in the appeal.</description>
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