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    <title>2013 (4) TMI 734 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT(A) to delete the additions made by the A.O. on account of disallowance of subcontractor expenses, labour expenses, and hiring charges. The Tribunal found that the assessee had provided sufficient evidence to substantiate the expenses, while the revenue failed to prove the expenses were non-genuine. Consequently, the appeal of the revenue was dismissed.</description>
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      <description>The Tribunal upheld the decision of the Ld. CIT(A) to delete the additions made by the A.O. on account of disallowance of subcontractor expenses, labour expenses, and hiring charges. The Tribunal found that the assessee had provided sufficient evidence to substantiate the expenses, while the revenue failed to prove the expenses were non-genuine. Consequently, the appeal of the revenue was dismissed.</description>
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