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    <description>The High Court ruled in favor of the Assessee, holding that the ITAT&#039;s use of the percentage completion method for profit calculation was unjustified. Additionally, the denial of an opportunity to produce books of account was deemed inappropriate. The Court set aside the impugned orders and disposed of the appeal in favor of the Assessee.</description>
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      <description>The High Court ruled in favor of the Assessee, holding that the ITAT&#039;s use of the percentage completion method for profit calculation was unjustified. Additionally, the denial of an opportunity to produce books of account was deemed inappropriate. The Court set aside the impugned orders and disposed of the appeal in favor of the Assessee.</description>
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