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    <description>The Tribunal set aside the CIT(A)&#039;s orders and remanded the cases for fresh consideration, directing the CIT(A) to take into account the decisions of the ITAT and the provisions of section 195A. The Tribunal emphasized the need for a detailed examination of legal provisions and precedents regarding whether the tax perquisite should be grossed up on a single stage or multiple stage basis. The appeals were allowed for statistical purposes.</description>
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