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    <description>The appeal filed by the Revenue was dismissed, and the appeal filed by the assessee was partly allowed. The CIT(A) and Tribunal made various decisions including deleting additions related to work-in-progress, disallowance of payments to sub-contractors, and rejecting the application of GP rate on work-in-progress based on Accounting Standard-7. The Tribunal disagreed with the A.O. and CIT(A) on certain issues, ultimately resulting in the dismissal of the Revenue&#039;s appeal and partial allowance of the assessee&#039;s appeal.</description>
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      <title>2013 (2) TMI 774 - ITAT AGRA</title>
      <link>https://www.taxtmi.com/caselaws?id=183018</link>
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      <pubDate>Thu, 28 Feb 2013 00:00:00 +0530</pubDate>
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