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    <description>The Tribunal dismissed the appeals, holding that the Commissioner (Appeals) should have rejected the appeals as non-maintainable. The Tribunal directed the assessee to approach the Assessing Officer (TDS) for determination of withholding tax liability and instructed the Assessing Officer to dispose of the matter promptly if the assessee pursued the issue further.</description>
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      <description>The Tribunal dismissed the appeals, holding that the Commissioner (Appeals) should have rejected the appeals as non-maintainable. The Tribunal directed the assessee to approach the Assessing Officer (TDS) for determination of withholding tax liability and instructed the Assessing Officer to dispose of the matter promptly if the assessee pursued the issue further.</description>
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