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    <title>2023 (4) TMI 618 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal, condoning the delay in filing and dismissing the revisionary proceedings on the issues of receipt discrepancy and service tax liability. However, it upheld the Pr. CIT&#039;s order regarding the disallowance of expenses under Section 40(a)(ia) for further verification. The appeal was thus partly allowed in favor of the assessee.</description>
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      <title>2023 (4) TMI 618 - ITAT KOLKATA</title>
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      <description>The Tribunal partly allowed the appeal, condoning the delay in filing and dismissing the revisionary proceedings on the issues of receipt discrepancy and service tax liability. However, it upheld the Pr. CIT&#039;s order regarding the disallowance of expenses under Section 40(a)(ia) for further verification. The appeal was thus partly allowed in favor of the assessee.</description>
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