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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant regarding the disallowance of TDS under section 194J and partner&#039;s salary under section 40(b. However, the Tribunal partially favored the revenue authorities on the disallowance of telephone expenses. The appellant&#039;s compliance with tax laws and consistency in decisions were emphasized in the Tribunal&#039;s ruling.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant regarding the disallowance of TDS under section 194J and partner&#039;s salary under section 40(b. However, the Tribunal partially favored the revenue authorities on the disallowance of telephone expenses. The appellant&#039;s compliance with tax laws and consistency in decisions were emphasized in the Tribunal&#039;s ruling.</description>
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