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    <title>2015 (4) TMI 934 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal&#039;s direction requiring a 15% pre-deposit of the disputed tax liability as a condition for considering stay was held unsustainable because it had not properly weighed the prima facie case, the taxpayer&#039;s asserted inability to make any cash deposit, and the earlier interim protection. As the Revenue did not dispute the lack of capacity to deposit and accepted continued protection if the appeal was decided within a fixed time, the High Court set aside the deposit condition. Recovery was kept stayed for the stipulated period, and the Tribunal was directed to dispose of the appeal expeditiously.</description>
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    <pubDate>Thu, 30 Oct 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=259053</link>
      <description>The Tribunal&#039;s direction requiring a 15% pre-deposit of the disputed tax liability as a condition for considering stay was held unsustainable because it had not properly weighed the prima facie case, the taxpayer&#039;s asserted inability to make any cash deposit, and the earlier interim protection. As the Revenue did not dispute the lack of capacity to deposit and accepted continued protection if the appeal was decided within a fixed time, the High Court set aside the deposit condition. Recovery was kept stayed for the stipulated period, and the Tribunal was directed to dispose of the appeal expeditiously.</description>
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      <pubDate>Thu, 30 Oct 2014 00:00:00 +0530</pubDate>
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