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    <title>1991 (11) TMI 106 - ITAT CALCUTTA-B</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions of Rs. 70,205 and Rs. 48,986, and partially allowed relief for the addition of Rs. 9,08,787. The Tribunal directed the balance amount of Rs. 1,47,990 to be assessed in the year of receipt, resulting in relief of Rs. 7,60,797 for the assessee. The Revenue&#039;s appeal was partly allowed in accordance with these directives.</description>
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