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    <description>The appeal was partly allowed for statistical purposes. The Tribunal ruled in favor of the appellant on the primary issues concerning the taxation of software license fees, software maintenance fees, consulting service fees, and training fees. The short credit of TDS was remanded to the AO for verification, while the issues regarding education cess and penalty proceedings were dismissed.</description>
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      <description>The appeal was partly allowed for statistical purposes. The Tribunal ruled in favor of the appellant on the primary issues concerning the taxation of software license fees, software maintenance fees, consulting service fees, and training fees. The short credit of TDS was remanded to the AO for verification, while the issues regarding education cess and penalty proceedings were dismissed.</description>
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