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    <title>2017 (7) TMI 1163 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT (A) to restrict the disallowance of consumable expenses to 2% of job charges. The Tribunal found that the Ld. CIT (A) properly considered all aspects, including past expenses, justifying the slight increase in expenses for the year under review. Consequently, the revenue&#039;s appeal was dismissed, affirming the 2% disallowance.</description>
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      <title>2017 (7) TMI 1163 - ITAT KOLKATA</title>
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      <description>The Tribunal upheld the decision of the Ld. CIT (A) to restrict the disallowance of consumable expenses to 2% of job charges. The Tribunal found that the Ld. CIT (A) properly considered all aspects, including past expenses, justifying the slight increase in expenses for the year under review. Consequently, the revenue&#039;s appeal was dismissed, affirming the 2% disallowance.</description>
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