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    <description>The HC set aside the impugned orders Annexure P-5 and P-7, finding non-compliance with Rule 28-AA of the Income Tax Rules. The Court remitted the matter back to the respondent for reconsideration of the petitioner&#039;s application for a Lower Deduction of Tax Certificate under Section 197 of the Income Tax Act, directing compliance with legal requirements within 30 days, without expressing any opinion on the merits.</description>
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      <description>The HC set aside the impugned orders Annexure P-5 and P-7, finding non-compliance with Rule 28-AA of the Income Tax Rules. The Court remitted the matter back to the respondent for reconsideration of the petitioner&#039;s application for a Lower Deduction of Tax Certificate under Section 197 of the Income Tax Act, directing compliance with legal requirements within 30 days, without expressing any opinion on the merits.</description>
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