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    <title>2023 (8) TMI 336 - DELHI HIGH COURT</title>
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    <description>The court quashed the penalty order and demand notice issued under sections 271C and 156 of the Income Tax Act, 1961 for the Financial Year 2013-14, based on a precedent favoring the petitioner regarding withholding tax on payments to HUDA. The writ petitions were disposed of in favor of the petitioner, with pending applications closed, and the interim order vacated. Parties were instructed to comply with the digitally signed order.</description>
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      <description>The court quashed the penalty order and demand notice issued under sections 271C and 156 of the Income Tax Act, 1961 for the Financial Year 2013-14, based on a precedent favoring the petitioner regarding withholding tax on payments to HUDA. The writ petitions were disposed of in favor of the petitioner, with pending applications closed, and the interim order vacated. Parties were instructed to comply with the digitally signed order.</description>
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