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    <description>The appeal of the assessee was allowed for statistical purposes by the Tribunal, directing the Assessing Officer to make suitable adjustments against custom duty, warranty costs, and working capital adjustments based on legal provisions and precedents. The Tribunal also instructed the AO to verify and grant deductions for fees for technical services and interest on delayed TDS payment in accordance with the Income Tax Act. Additionally, the Tribunal directed the AO to allow TDS credits based on evidence provided by the assessee.</description>
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      <description>The appeal of the assessee was allowed for statistical purposes by the Tribunal, directing the Assessing Officer to make suitable adjustments against custom duty, warranty costs, and working capital adjustments based on legal provisions and precedents. The Tribunal also instructed the AO to verify and grant deductions for fees for technical services and interest on delayed TDS payment in accordance with the Income Tax Act. Additionally, the Tribunal directed the AO to allow TDS credits based on evidence provided by the assessee.</description>
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