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    <description>The Tribunal partly allowed the appeal, ruling in favor of the appellant on issues concerning the 10% markup and interest under Section 234B. However, the Tribunal upheld the CIT(A)&#039;s decision on the classification of services by the Vice President Manufacturing as Fees for Technical Services (FTS) and the application of Section 44D in conjunction with the Double Tax Avoidance Agreement (DTAA).</description>
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