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    <description>The Tribunal set aside the issue of the allowability of outstanding wages back to the AO for verification of payment in the subsequent year. The Tribunal upheld the CIT-A&#039;s decision on the disallowance of TDS credit on mobilization advance, as the income was not offered for taxation in the relevant year. The appeal was partly allowed for statistical purposes, and the stay petition became infructuous.</description>
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      <description>The Tribunal set aside the issue of the allowability of outstanding wages back to the AO for verification of payment in the subsequent year. The Tribunal upheld the CIT-A&#039;s decision on the disallowance of TDS credit on mobilization advance, as the income was not offered for taxation in the relevant year. The appeal was partly allowed for statistical purposes, and the stay petition became infructuous.</description>
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