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    <description>The Appellate Authority for Advance Ruling in Andhra Pradesh condoned the delay in filing an appeal by M/s. DKV Enterprises Private Limited due to Covid-19 lockdown circumstances, admitting the appeal under relevant provisions. Regarding the nature of consultancy services provided to an Overseas client, the Appellate Authority remanded the case back to the original authority for reevaluation based on arguments presented during the appeal, particularly referencing a relevant judgment involving IBM India Pvt Ltd.</description>
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