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    <title>2018 (1) TMI 1709 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in three appeals for assessment years 2008-09, 2011-12, and 2012-13. It confirmed the exclusion of net interest income for deduction under section 80IB, the eligibility of the business for deduction under sections 80IB and 80IE, and the computation of disallowance under section 14A read with Rule 8D. The Tribunal&#039;s rulings aligned with its previous decisions in the assessee&#039;s earlier cases, leading to the dismissal of all Revenue appeals.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions in three appeals for assessment years 2008-09, 2011-12, and 2012-13. It confirmed the exclusion of net interest income for deduction under section 80IB, the eligibility of the business for deduction under sections 80IB and 80IE, and the computation of disallowance under section 14A read with Rule 8D. The Tribunal&#039;s rulings aligned with its previous decisions in the assessee&#039;s earlier cases, leading to the dismissal of all Revenue appeals.</description>
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