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    <description>The Tribunal allowed the assessee&#039;s appeals in part, granting relief on the disallowance of demurrage expenses and reimbursement of salary costs. The Assessing Officer was directed to examine the claims for TDS credit and levy of interest under section 234D. The revenue&#039;s appeals were dismissed, with the Tribunal upholding the CIT(A)&#039;s decisions in favor of the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals in part, granting relief on the disallowance of demurrage expenses and reimbursement of salary costs. The Assessing Officer was directed to examine the claims for TDS credit and levy of interest under section 234D. The revenue&#039;s appeals were dismissed, with the Tribunal upholding the CIT(A)&#039;s decisions in favor of the assessee.</description>
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