2025 (3) TMI 156

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..... URT] held that material particulars had been duly placed before the DRP and the AO failed to justify the invocation of the said provision. ITAT has further found that the Department had failed to produce any material or establish from the record that the expenses claimed were inflated or unjustified. Also assessee was not executing a turnkey power project to attract applicability of provisions of .....

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