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    <description>The Tribunal allowed all 14 appeals, remanding the cases back to the CIT(A) for a fresh adjudication. The CIT(A) was directed to provide a detailed and reasoned order considering the issues of liability to deduct TDS and the circumstances surrounding the TDS made under protest. The Tribunal emphasized the need to evaluate the relevant facts, JV agreements, and legal precedents cited by the assessees in accordance with Section 250(6) of the Act.</description>
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