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    <description>The Tribunal dismissed the revenue&#039;s appeal and allowed the assessee&#039;s appeal, directing the AO to exclude the service tax component from the taxable income. The judgment emphasized the importance of accurately determining the taxable components of royalty income and ensuring compliance with the directions provided by the DRP and the CIT(A) for proper taxation assessment.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal and allowed the assessee&#039;s appeal, directing the AO to exclude the service tax component from the taxable income. The judgment emphasized the importance of accurately determining the taxable components of royalty income and ensuring compliance with the directions provided by the DRP and the CIT(A) for proper taxation assessment.</description>
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