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    <description>The Court found merit in the Petitioners&#039; arguments, issuing a rule for further hearing in July 2021. It was determined that the impugned order alleging non-deduction of tax was misconceived and delayed, with the Petitioners having no default under Section 201 of the Income Tax Act. The Court emphasized the need for actions to be taken within a reasonable time and ordered no coercive action be taken until the matter was resolved.</description>
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      <description>The Court found merit in the Petitioners&#039; arguments, issuing a rule for further hearing in July 2021. It was determined that the impugned order alleging non-deduction of tax was misconceived and delayed, with the Petitioners having no default under Section 201 of the Income Tax Act. The Court emphasized the need for actions to be taken within a reasonable time and ordered no coercive action be taken until the matter was resolved.</description>
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