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    <title>2022 (4) TMI 1449 - DELHI HIGH COURT</title>
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    <description>The Court stayed the impugned orders regarding the provisional attachment of bank accounts and trade receivables under Section 132(9B) of the Income Tax Act, 1961. Specific conditions were imposed to maintain equity, including restrictions on refunds and repatriation of funds abroad, along with the filing of monthly payment statements. The provisional relief aimed to balance the petitioner&#039;s operational needs and the revenue&#039;s interest, with a review scheduled for July 2022 to address the ongoing dispute.</description>
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      <description>The Court stayed the impugned orders regarding the provisional attachment of bank accounts and trade receivables under Section 132(9B) of the Income Tax Act, 1961. Specific conditions were imposed to maintain equity, including restrictions on refunds and repatriation of funds abroad, along with the filing of monthly payment statements. The provisional relief aimed to balance the petitioner&#039;s operational needs and the revenue&#039;s interest, with a review scheduled for July 2022 to address the ongoing dispute.</description>
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