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      <description>The Tribunal granted condonation of delay in filing appeals due to justified reasons, emphasizing the right to adjudication on merits. Regarding the failure to deduct TDS at the prescribed rate, the Tribunal directed a reexamination, ruling in favor of the assessee based on legal precedents. The decision underscored the significance of complying with TDS provisions and ensuring equitable treatment for deductors.</description>
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