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    <description>The Tribunal set aside the order and remanded the matter for reconsideration in light of the CBIC circular, clarifying that liquidated damages for delays and recoveries from employees for contract breaches are not taxable under Section 66E(e) of the Finance Act, 1994.</description>
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      <description>The Tribunal set aside the order and remanded the matter for reconsideration in light of the CBIC circular, clarifying that liquidated damages for delays and recoveries from employees for contract breaches are not taxable under Section 66E(e) of the Finance Act, 1994.</description>
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