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    <title>2023 (2) TMI 523 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeals filed by the assessee for AY 2012-13 and AY 2013-14. The Tribunal directed the AO to make adjustments on various issues including transfer pricing adjustment, disallowance under section 14A, withholding tax credit, computation of interest, denial of deduction under section 80G, and errors in tax liability and MAT credit calculations. The Tribunal also addressed issues related to foreign tax credit, capital gains consideration, dividend distribution tax credit, and penalty proceedings, either by directing the AO to take corrective actions or noting that certain grounds were not pressed by the assessee.</description>
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      <title>2023 (2) TMI 523 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=434008</link>
      <description>The Tribunal partly allowed the appeals filed by the assessee for AY 2012-13 and AY 2013-14. The Tribunal directed the AO to make adjustments on various issues including transfer pricing adjustment, disallowance under section 14A, withholding tax credit, computation of interest, denial of deduction under section 80G, and errors in tax liability and MAT credit calculations. The Tribunal also addressed issues related to foreign tax credit, capital gains consideration, dividend distribution tax credit, and penalty proceedings, either by directing the AO to take corrective actions or noting that certain grounds were not pressed by the assessee.</description>
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