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    <description>The Tribunal partly allowed the appeal, directing the AO to reexamine and verify specific issues. Emphasizing compliance with statutory deadlines for TDS deposits and justified business expenses, the Tribunal ensured fairness and adherence to legal provisions. The Tribunal referenced decisions from different benches to support its findings and restored certain issues to the AO for further verification, particularly regarding TDS compliance and the applicability of provisions related to disallowances.</description>
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      <description>The Tribunal partly allowed the appeal, directing the AO to reexamine and verify specific issues. Emphasizing compliance with statutory deadlines for TDS deposits and justified business expenses, the Tribunal ensured fairness and adherence to legal provisions. The Tribunal referenced decisions from different benches to support its findings and restored certain issues to the AO for further verification, particularly regarding TDS compliance and the applicability of provisions related to disallowances.</description>
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