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    <description>The Tribunal partially allowed the appeal, directing a re-examination by the Assessing Officer on the issue of addition of income under section 199 of the Income Tax Act, 1961. The Tribunal emphasized the importance of correlating TDS credit with the income offered for taxation, as established in relevant case law. The remaining grounds were dismissed as they were considered general and not needing further consideration.</description>
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      <description>The Tribunal partially allowed the appeal, directing a re-examination by the Assessing Officer on the issue of addition of income under section 199 of the Income Tax Act, 1961. The Tribunal emphasized the importance of correlating TDS credit with the income offered for taxation, as established in relevant case law. The remaining grounds were dismissed as they were considered general and not needing further consideration.</description>
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