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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the decisions of the Commissioner of Income Tax (Appeals) that the assessee was not liable to deduct TDS on certain payments to foreign entities and was entitled to the benefit of set off of unabsorbed depreciation. The Tribunal relied on previous decisions and legal principles to support its findings. The appeals were concluded on 25th February 2020 in Chennai.</description>
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