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    <title>2004 (10) TMI 269 - ITAT CALCUTTA-D</title>
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    <description>The Tribunal ruled in favor of the assessee regarding the treatment of share transaction profits as short-term capital gains, allowing the set-off against carried forward losses. However, the Tribunal upheld the disallowance of traveling expenses for the Kathmandu trip, partially allowed the telephone charges, and reduced the disallowance of motor car expenses to 10%.</description>
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      <title>2004 (10) TMI 269 - ITAT CALCUTTA-D</title>
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      <description>The Tribunal ruled in favor of the assessee regarding the treatment of share transaction profits as short-term capital gains, allowing the set-off against carried forward losses. However, the Tribunal upheld the disallowance of traveling expenses for the Kathmandu trip, partially allowed the telephone charges, and reduced the disallowance of motor car expenses to 10%.</description>
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