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    <title>2020 (1) TMI 1304 - ITAT CUTTACK</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that the addition of Rs. 4,12,30,153/- by the Assessing Officer disallowing sub-contract expenditure was unjustified. The CIT(A) found the sub-contract work genuine, supported by additional evidence provided by the assessee. The delayed payments were explained and deemed legitimate. The revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that the addition of Rs. 4,12,30,153/- by the Assessing Officer disallowing sub-contract expenditure was unjustified. The CIT(A) found the sub-contract work genuine, supported by additional evidence provided by the assessee. The delayed payments were explained and deemed legitimate. The revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order.</description>
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