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    <description>The Tribunal dismissed the appeal, affirming the validity of the notice issued under Section 133(6), the authority of the ITO (TDS) to request information, the relevance of the information sought, and the penalty imposed under Section 272A(2)(c). The appellant&#039;s arguments were not deemed sufficient to overturn the lower authorities&#039; decisions.</description>
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      <description>The Tribunal dismissed the appeal, affirming the validity of the notice issued under Section 133(6), the authority of the ITO (TDS) to request information, the relevance of the information sought, and the penalty imposed under Section 272A(2)(c). The appellant&#039;s arguments were not deemed sufficient to overturn the lower authorities&#039; decisions.</description>
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