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    <title>2020 (3) TMI 264 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the exemption application subject to all just exceptions, disposing of the application. Regarding the interim relief application to quash an audit notice, the Court noted differing arguments on the legality of the audit due to the repeal of a specific rule. The Court decided not to grant immediate relief without a response from the respondent, scheduling further consideration. The judgment showcased a cautious approach by the Court in analyzing the issues and deciding on the interim relief application.</description>
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      <description>The High Court allowed the exemption application subject to all just exceptions, disposing of the application. Regarding the interim relief application to quash an audit notice, the Court noted differing arguments on the legality of the audit due to the repeal of a specific rule. The Court decided not to grant immediate relief without a response from the respondent, scheduling further consideration. The judgment showcased a cautious approach by the Court in analyzing the issues and deciding on the interim relief application.</description>
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