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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for the specified period and nullifying interest and penalties. The decision was based on the lack of malafide intent on the appellant&#039;s part, acknowledging the existence of conflicting Tribunal decisions on the disputed issue.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for the specified period and nullifying interest and penalties. The decision was based on the lack of malafide intent on the appellant&#039;s part, acknowledging the existence of conflicting Tribunal decisions on the disputed issue.</description>
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