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    <description>The tribunal directed the Assessing Officer to verify the nature of payments made to M/s. DBM Geotechnics Construction Pvt. Ltd. and apply the correct TDS provisions. The tribunal also instructed the AO to recalculate interest under Section 201(1A) based on accurate dates of deduction and payment. The appeals for assessment years 2012-13 and 2013-14 were allowed for statistical purposes.</description>
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