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    <title>2013 (5) TMI 1056 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, remanding the issue of tenancy vacation charges back to the AO for verification of agreements to determine the eligibility for deduction. The Tribunal held that the expenses were associated with the sale transaction, and the sale consideration was not contingent as the transfer was completed as per the deed of conveyance.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, remanding the issue of tenancy vacation charges back to the AO for verification of agreements to determine the eligibility for deduction. The Tribunal held that the expenses were associated with the sale transaction, and the sale consideration was not contingent as the transfer was completed as per the deed of conveyance.</description>
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