with open('C:\GITPRACTIC/data.txt', 'r', encoding='utf-8') as file:
    content = file.read()  

content=content.split()

content = [i.upper() for i in content]

with open('C:\GITPRACTIC/output.txt', 'w', encoding='utf-8') as file:
    for line in content:
        file.write(line + '\n')