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    <description>The Tribunal allowed the assessee&#039;s appeal, quashing the assessment order due to it being passed on a non-existent entity. The disallowances of staff welfare expenses and commission payments were vacated, and the issue of TDS credit was remanded to the A.O for verification. The grounds related to interest calculations were dismissed as infructuous.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, quashing the assessment order due to it being passed on a non-existent entity. The disallowances of staff welfare expenses and commission payments were vacated, and the issue of TDS credit was remanded to the A.O for verification. The grounds related to interest calculations were dismissed as infructuous.</description>
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