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    <description>The Tribunal partly allowed the appeals for AY 2008-09 and AY 2009-10 for statistical purposes. The addition of the difference in opening and closing stock of work-in-progress was allowed based on prior favorable rulings. However, the disallowance of expenditure on repairs and maintenance of plant and machinery was upheld due to insufficient evidence provided by the assessee to support the claim.</description>
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      <description>The Tribunal partly allowed the appeals for AY 2008-09 and AY 2009-10 for statistical purposes. The addition of the difference in opening and closing stock of work-in-progress was allowed based on prior favorable rulings. However, the disallowance of expenditure on repairs and maintenance of plant and machinery was upheld due to insufficient evidence provided by the assessee to support the claim.</description>
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