windows 7 x64 SP1 KB976932 failing, error code 802400D

Unless you post the full CBS.log file, there is nothing I can/will do for you, because I don't have all the information I need.

CheckSUR is now clear.
The CBS log is clear apart from minor errors - and the error that you found.

Code:

2014-04-05 16:22:36, Info                  CSI    00000329 [SR] Repairing 1 components
2014-04-05 16:22:36, Info                  CSI    0000032a [SR] Beginning Verify and Repair transaction
2014-04-05 16:22:36, Info                  CSI    0000032b Hashes for file member \SystemRoot\WinSxS\wow64_microsoft-windows-tcpip_31bf3856ad364e35_6.1.7600.16385_none_c7cf31d5dd6b735a\netiougc.exe do not match actual file [l:24{12}]"netiougc.exe" :
  Found: {l:32 b:MS+a+YqXc/rJjWefcvKFbmvNVRLqKkcn1AMfi0yDwaU=} Expected: {l:32 b:EBXRQUrY6GkuFioA3BDNeOWRZkQ7lMOUWSgBalWmE4M=}

I'll post a fix for it in a few minutes.

I've uploaded a file - a78ab.zip - to my OneDrive at Noel's OneDrive
Please download and save it.

Right-click on the saved file and select Extract all...
Change the target to C:\ and click on Extract
Close all windows (it would be a good idea to print these instructions!)

Now reboot to the Repair Environment - as soon as the machine restarts, start tapping F8 - this should bring up the Advanced Boot Menu, at the top of which should be the option 'Repair my Computer'
Pick that
You'll have to log in with your username and password.

Pick the option to use a Command Prompt
At the prompt type
DIR C:\a78ab
hit the enter key - if you get a 'Not Found' error try
DIR D:\a78ab
or
DIR E:\a78ab



The drive letter in use when you find the folder will need to be substituted (for<drive>) into the following command...



XCOPY <drive>:\a78ab <drive>:\windows\winsxs /y /i /s /v /h



(e.g. XCOPY P:\wfire P:\windows\winsxs /y /i /s /v /h )



run the command (it should take almost no time) and when the prompt returns, type
EXIT
and hit the Enter key to exit Command Prompt - reboot to Normal Mode Windows.

Now run SFC /SCANNOW in an Elevated Command Prompt
then reboot and upload the new CBS.log file to your reply

Please follow the instructions exactly as given - they were written that way for a reason!
You almost certainly copied the files to the wrong destination - the SFC results haven't changed.

Inthat case the proper commd uses c:\ in BOTH instances.

Make that e:\
!!
(on the phone)