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    <title>Assessees Can Benefit from Works Contract Scheme Without Written Option; No Denial Due to Lack of Format Rules.</title>
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      <description>Works Contract Composition Scheme - merely because the option was not conveyed to the Department on the part of the Assessee in writing, even though the Revenue had not prescribed any format for the same, could not be a valid ground to deny the benefit to the Assessee.</description>
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