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    <description>The High Court upheld the Tribunal&#039;s decision, ruling that the Assessing Officer lacked justification to disrupt the completed contract method used by the assessee for its construction business. The Court emphasized adherence to statutory provisions and regular accounting practices, dismissing the Revenue&#039;s appeal without costs.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling that the Assessing Officer lacked justification to disrupt the completed contract method used by the assessee for its construction business. The Court emphasized adherence to statutory provisions and regular accounting practices, dismissing the Revenue&#039;s appeal without costs.</description>
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