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    <description>The Tribunal partly allowed the appeal, ruling that the training programs and access to computer systems were not taxable as Fees for Technical Services (FTS). They directed the deletion of interest under Section 234B and disallowed the addition of surcharge and education cess to the tax rate. The issues related to abatement of assessment proceedings and non-granting of TDS credit were dismissed.</description>
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      <description>The Tribunal partly allowed the appeal, ruling that the training programs and access to computer systems were not taxable as Fees for Technical Services (FTS). They directed the deletion of interest under Section 234B and disallowed the addition of surcharge and education cess to the tax rate. The issues related to abatement of assessment proceedings and non-granting of TDS credit were dismissed.</description>
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