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    <description>The Tribunal upheld the CIT (A)&#039;s decision in favor of the assessee regarding the non-deduction of TDS on sales commission to foreign agents and the disallowance under section 14A of the I.T. Act, 1961. The judgment emphasized the applicability of legal precedents and the interpretation of relevant tax provisions to determine the tax liability in the given circumstances.</description>
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      <description>The Tribunal upheld the CIT (A)&#039;s decision in favor of the assessee regarding the non-deduction of TDS on sales commission to foreign agents and the disallowance under section 14A of the I.T. Act, 1961. The judgment emphasized the applicability of legal precedents and the interpretation of relevant tax provisions to determine the tax liability in the given circumstances.</description>
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