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    <description>The Revenue&#039;s appeal was dismissed due to the low tax effect falling below the prescribed limit. The Tribunal allowed the assessee&#039;s appeals in part, deleting various additions, granting TDS credit and deductions, and restoring certain issues to the assessing officer for reconsideration based on the Tribunal&#039;s directions.</description>
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      <description>The Revenue&#039;s appeal was dismissed due to the low tax effect falling below the prescribed limit. The Tribunal allowed the assessee&#039;s appeals in part, deleting various additions, granting TDS credit and deductions, and restoring certain issues to the assessing officer for reconsideration based on the Tribunal&#039;s directions.</description>
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