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    <description>The Tribunal partly allowed the appeal, upholding the disallowance of royalty payments from 13-7-2006 onwards due to non-deduction of TDS. The issue of rent disallowance was remanded back to the Assessing Officer for reconsideration, granting the assessee an opportunity to produce the TDS challan. The Tribunal directed the Assessing Officer to recompute the interest charge in line with the order.</description>
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      <description>The Tribunal partly allowed the appeal, upholding the disallowance of royalty payments from 13-7-2006 onwards due to non-deduction of TDS. The issue of rent disallowance was remanded back to the Assessing Officer for reconsideration, granting the assessee an opportunity to produce the TDS challan. The Tribunal directed the Assessing Officer to recompute the interest charge in line with the order.</description>
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