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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes but upheld the disallowances made by the CIT(A) due to insufficient evidence and lack of proper documentation. The disallowance of Rs. 13,01,649 was remanded to the AO for verification as Work in Progress (WIP). The Tribunal stressed the importance of credible evidence to support claims and adherence to principles of natural justice.</description>
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