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    <description>The Tribunal allowed the appeal, setting aside the penalty order and ruling in favor of the assessee on issues 4 to 8. Emphasizing that TDS on payments to government departments like DTCP for EDC is not required based on precedent, the Tribunal remanded the case to the appropriate appellate authority for a fresh decision.</description>
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      <description>The Tribunal allowed the appeal, setting aside the penalty order and ruling in favor of the assessee on issues 4 to 8. Emphasizing that TDS on payments to government departments like DTCP for EDC is not required based on precedent, the Tribunal remanded the case to the appropriate appellate authority for a fresh decision.</description>
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