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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT(A)&#039;s decision to delete the disallowance of expenses related to tools, consumables, machinery repair, and packing expenses. The Tribunal emphasized the importance of thorough investigation and evidence before making disallowances, especially when the assessee provides substantial supporting documentation. The decision was pronounced on 08.12.2015 by the tribunal members.</description>
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