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2012 (1) TMI 248 - ITAT KOLKATAExpenditure towards community development - Held that:- Exact nature of the expenditure is not clear either from assessment order or from the CIT(A)or the ld. CIT(A) for assessee has not filed any paper book describing the exact nature of the expenditure we set aside the orders of the CIT(A) and remit back the issue to the file of AO for fresh adjudication and decide the same as per law after giving a reasonable opportunity of being heard to assessee.
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