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    <description>The Tribunal allowed the appeal, directing the deletion of additions totaling Rs. 84,10,927 and Rs. 46,90,650 related to Amta and Alipurduar projects, respectively, as well as Rs. 57,28,926 for work-in-progress. The decision highlighted the importance of income accrual principles under the mercantile system and rejected the imposition of double taxation.</description>
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