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    <description>The High Court dismissed the appeal, upholding the decisions made by the ITAT and the Bombay High Court in the respective matters. The Court found that the Assessee was not liable to withhold tax under section 195 of the Act on payments for management services fee and that items not part of the &#039;Export Turnover&#039; cannot be considered part of the &#039;Total Turnover&#039;.</description>
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