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    <description>The Tribunal upheld the deletion of the disallowance of foreign exchange fluctuation loss and rejected the disallowance of TDS under section 194H. The Tribunal emphasized the importance of verifying the nature of transactions and following higher appellate authorities&#039; orders. The decision was pronounced on 22.06.2018 by the Tribunal.</description>
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      <description>The Tribunal upheld the deletion of the disallowance of foreign exchange fluctuation loss and rejected the disallowance of TDS under section 194H. The Tribunal emphasized the importance of verifying the nature of transactions and following higher appellate authorities&#039; orders. The decision was pronounced on 22.06.2018 by the Tribunal.</description>
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