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    <description>The Tribunal allowed all appeals filed by the assessee, ruling in their favor on various issues including sufficiency of opportunity given, authority of an AOP to collect TCS, applicability of interest under section 206C(7), and condonation of delay in filing appeals for specific assessment years. The decision was based on detailed reasoning and considerations of legal provisions, ultimately resulting in a favorable outcome for the appellant.</description>
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      <description>The Tribunal allowed all appeals filed by the assessee, ruling in their favor on various issues including sufficiency of opportunity given, authority of an AOP to collect TCS, applicability of interest under section 206C(7), and condonation of delay in filing appeals for specific assessment years. The decision was based on detailed reasoning and considerations of legal provisions, ultimately resulting in a favorable outcome for the appellant.</description>
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