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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions. Payments to M/s. Geo Acquatic were considered reimbursements, not subject to TDS. Clearing and forwarding charges to M/s. Al Mustafa Agencies were non-TDS as they were for statutory authorities and laborers. Interest on vehicle loan to M/s. Sundaram Finance was not TDS applicable as part of EMI payments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions. Payments to M/s. Geo Acquatic were considered reimbursements, not subject to TDS. Clearing and forwarding charges to M/s. Al Mustafa Agencies were non-TDS as they were for statutory authorities and laborers. Interest on vehicle loan to M/s. Sundaram Finance was not TDS applicable as part of EMI payments.</description>
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