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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Stay of demand - Recovery of outstanding demand - pre-condition ...

Case Laws     Income Tax

December 13, 2023

Stay of demand - Recovery of outstanding demand - pre-condition for stay of demand - The respondents/revenue already hold refunds due to the petitioner/assessee that exceed 20% of the disputed amount. Therefore, in our opinion, the AO is obligated to stay the demand created by the assessment order dated 30.12.2019. - HC

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