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    <description>Pending disposal of the appeal, the appellant was required to make a pre-deposit of Rs. 1,00,000 within two months. On compliance with that deposit condition, recovery of the balance demand remained waived until the appeal was finally decided. The operative effect was a conditional stay arrangement tied to timely deposit, with further recovery held in abeyance during the appellate proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75122</link>
      <description>Pending disposal of the appeal, the appellant was required to make a pre-deposit of Rs. 1,00,000 within two months. On compliance with that deposit condition, recovery of the balance demand remained waived until the appeal was finally decided. The operative effect was a conditional stay arrangement tied to timely deposit, with further recovery held in abeyance during the appellate proceedings.</description>
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