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    <description>The Appellate Tribunal ITAT MUMBAI dismissed the Revenue&#039;s appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) on all three issues. The Tribunal found that the Assessee had provided sufficient evidence to support the legitimacy of payments to subcontractors/labor charges, the restriction of Motor car expenses disallowance to 5%, and the deletion of the addition under section 68 of the Income Tax Act.</description>
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