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    <description>The Tribunal partly allowed the assessee&#039;s appeal, directing the Assessing Officer to re-examine the issues in light of the Tribunal&#039;s observations. The Assessing Officer was instructed to afford a reasonable opportunity of being heard to the assessee and to verify the claims regarding payments, TDS deductions, and the applicability of Sections 194C and 194J. The Tribunal emphasized the need for a detailed and accurate assessment to ensure compliance with the relevant provisions of the Income Tax Act.</description>
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