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    <description>The Court stayed the enforcement of the order and demand notice issued under Section 201(1)/201(1A) of the Income Tax Act for FY 2015-16, regarding withholding tax on External Development Charges paid to Haryana Urban Development Authority. The parties were directed to submit affidavits and the matter was scheduled for further hearing, emphasizing procedural aspects while signaling a detailed review of the substantive legal issues in subsequent proceedings.</description>
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