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    <description>The Tribunal partly allowed the appeal filed by the assessee for statistical purposes and dismissed the stay petition as infructuous. The key issues regarding withholding tax on reimbursements to IBS America Inc., marketing support charges to Avient Solutions Limited, UK, and legal representation charges to Simpson &amp;amp; Grierson, New Zealand were remitted back to the Assessing Officer for fresh consideration due to lack of sufficient evidence provided by the assessee. The matter of levy of interest under Section 201(1A) of the IT Act was deemed consequential.</description>
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