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    <description>The Tribunal upheld the Commissioner&#039;s action under section 263, but ruled that no amount was required to be taxed for the provision of food to the assessees. The decision did not prejudice pending proceedings regarding the taxability of salary income under the Double Taxation Avoidance Agreement (DTAA). The appeals were partly allowed.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s action under section 263, but ruled that no amount was required to be taxed for the provision of food to the assessees. The decision did not prejudice pending proceedings regarding the taxability of salary income under the Double Taxation Avoidance Agreement (DTAA). The appeals were partly allowed.</description>
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