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    <description>The tribunal partly allowed the appeal, directing the AO to re-examine the disallowed job charges and customs duty reimbursement while deleting the disallowance of purchases under Section 40A(3). The tribunal emphasized the need for proper verification and compliance with natural justice principles.</description>
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      <description>The tribunal partly allowed the appeal, directing the AO to re-examine the disallowed job charges and customs duty reimbursement while deleting the disallowance of purchases under Section 40A(3). The tribunal emphasized the need for proper verification and compliance with natural justice principles.</description>
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