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    <description>The High Court affirmed the Tribunal&#039;s decision, holding that the Commissioner&#039;s findings regarding the exclusion of work-in-progress from capital employed and the reduction of assets&#039; written down value were final. The Court ruled in favor of the revenue, confirming that the ITO correctly implemented the Commissioner&#039;s revisional order, and no appeal was maintainable against the ITO&#039;s order.</description>
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