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    <description>The Bombay HC disposed of the writ petition after the respondent agreed to withdraw the impugned rejection letter and reconsider the petitioner&#039;s application under Section 197 of the Income Tax Act. The court ordered no coercive recovery of tax demands and maintained lower tax deductions at source until the application is decided, without addressing Rule 28AA&#039;s validity.</description>
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      <description>The Bombay HC disposed of the writ petition after the respondent agreed to withdraw the impugned rejection letter and reconsider the petitioner&#039;s application under Section 197 of the Income Tax Act. The court ordered no coercive recovery of tax demands and maintained lower tax deductions at source until the application is decided, without addressing Rule 28AA&#039;s validity.</description>
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