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    <title>2023 (5) TMI 460 - ITAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeals for the assessment years 2005-06 and 2007-08, while dismissing the appeal for the assessment year 2006-07. The judgment upheld certain disallowances and denials of exemption on agriculture income due to lack of substantiation and discrepancies, while overturning the disallowance made under section 14A of the Act for the managing director&#039;s remuneration. Various other grounds raised by the appellant related to expenses were also dismissed by the Tribunal based on the evidence and submissions presented.</description>
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    <pubDate>Tue, 28 Mar 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437653</link>
      <description>The Tribunal partially allowed the appeals for the assessment years 2005-06 and 2007-08, while dismissing the appeal for the assessment year 2006-07. The judgment upheld certain disallowances and denials of exemption on agriculture income due to lack of substantiation and discrepancies, while overturning the disallowance made under section 14A of the Act for the managing director&#039;s remuneration. Various other grounds raised by the appellant related to expenses were also dismissed by the Tribunal based on the evidence and submissions presented.</description>
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      <pubDate>Tue, 28 Mar 2023 00:00:00 +0530</pubDate>
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