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    <description>The ITAT Mumbai partially allowed the Stay Application, directing the assessee to deposit a specific amount and granting an early hearing for the appeal. The judgment highlighted the discretion of the assessee in directly approaching the Tribunal for stay of realization of demand without prior application to the Revenue Authorities, emphasizing the prima facie case presented by the assessee while considering financial hardship and balance of convenience.</description>
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      <description>The ITAT Mumbai partially allowed the Stay Application, directing the assessee to deposit a specific amount and granting an early hearing for the appeal. The judgment highlighted the discretion of the assessee in directly approaching the Tribunal for stay of realization of demand without prior application to the Revenue Authorities, emphasizing the prima facie case presented by the assessee while considering financial hardship and balance of convenience.</description>
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