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    <description>The Tribunal partially allowed the appeals, remanding the issues back to the Assessing Officer for proper verification and adjudication. The AO was instructed to re-examine the classification of software supply receipts as royalty income, the nature of service package sales as Fees for Technical Services, and the allowance of Tax Deducted at Source credit, ensuring the appellant is afforded a fair opportunity to present its case.</description>
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