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    <description>The ITAT allowed the appeal for statistical purposes, directing a reevaluation of both the disallowed subcontract expenses and the writing off of work in progress. The Assessing Officer was instructed to reconsider the claims based on the material on record and any additional evidence provided by the assessee, emphasizing the need for substantiating claims and providing necessary evidence for assessment.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, directing a reevaluation of both the disallowed subcontract expenses and the writing off of work in progress. The Assessing Officer was instructed to reconsider the claims based on the material on record and any additional evidence provided by the assessee, emphasizing the need for substantiating claims and providing necessary evidence for assessment.</description>
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