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    <description>The court acquitted accused no. 2 due to the erroneous presumption of his role and lack of service of the notice and order. The accused company was convicted for the offense of delay in depositing the TDS amount under section 276B of the Income Tax Act.</description>
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      <description>The court acquitted accused no. 2 due to the erroneous presumption of his role and lack of service of the notice and order. The accused company was convicted for the offense of delay in depositing the TDS amount under section 276B of the Income Tax Act.</description>
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