https://www.taxtmi.com/caselaws?id=63228 The Tribunal granted a stay of the demand for Rs. 16,84,563 until the disposal of the second appeal, finding in favor of the assessee based on the balance of convenience. The denial of relief under Section 80HHC was primarily due to procedural issues, with the Tribunal considering the revised computation and auditor's certificate as compliant. Additionally, the Tribunal held that the Assessing Officer lacked jurisdiction to review the initial stay order, deeming the subsequent demand for payment invalid. en-us Mon, 06 Mar 1995 00:00:00 +0530 Fri, 28 Jan 2011 15:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63228 The Tribunal granted a stay of the demand for Rs. 16,84,563 until the disposal of the second appeal, finding in favor of the assessee based on the balance of convenience. The denial of relief under Section 80HHC was primarily due to procedural issues, with the Tribunal considering the revised computation and auditor's certificate as compliant. Additionally, the Tribunal held that the Assessing Officer lacked jurisdiction to review the initial stay order, deeming the subsequent demand for payment invalid. Case-Laws Income Tax Mon, 06 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63228