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    <description>The Tribunal remanded the case to the CIT(A) for further assessment regarding the nature of services, applicability of Double Taxation Avoidance Agreements (DTAAs), and the presence of Permanent Establishment (PE). The CIT(A) is tasked with determining the taxability of the payments in India and the necessity of TDS. The appeal was allowed for statistical purposes, granting the assessee a hearing before the final decision.</description>
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      <description>The Tribunal remanded the case to the CIT(A) for further assessment regarding the nature of services, applicability of Double Taxation Avoidance Agreements (DTAAs), and the presence of Permanent Establishment (PE). The CIT(A) is tasked with determining the taxability of the payments in India and the necessity of TDS. The appeal was allowed for statistical purposes, granting the assessee a hearing before the final decision.</description>
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