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Section 170 (4), 153 (1) (b) of CBR Letter No. 5 (1) M (FAET) on 29 29 2005 rejected the refund claim by the tax officer. That the services through Assissee are covered by the Primitive Tax Regime. The Appellate Tribunal had already decided that the services offered or rendered would not fall under the Subcommittee Tax Regime High Court, it was also held that all services would be applicable under the general tax provision and not the full appeal. Authorization completed by the Appellate Tribunal in the circumstances of the complete and final discharge of the source

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