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    <description>Query concerns Prosecution U/s 276B in an income tax show-cause notice; the sole advisory point is that defenses depend on the specific facts and circumstances and no universal template reply can be provided, so responses must be tailored to the factual and evidentiary record.</description>
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      <description>Query concerns Prosecution U/s 276B in an income tax show-cause notice; the sole advisory point is that defenses depend on the specific facts and circumstances and no universal template reply can be provided, so responses must be tailored to the factual and evidentiary record.</description>
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