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    <description>The Stay Application filed by the assessee was allowed conditionally, with payment terms outlined for the disputed demand and an early hearing scheduled for the appeal. The Tribunal found the denial of the proviso&#039;s benefits unjustified and considered the disputed demand irrecoverable, directing the assessee to pay Rs. 1 crore in five monthly instalments for conditional stay of demand.</description>
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      <description>The Stay Application filed by the assessee was allowed conditionally, with payment terms outlined for the disputed demand and an early hearing scheduled for the appeal. The Tribunal found the denial of the proviso&#039;s benefits unjustified and considered the disputed demand irrecoverable, directing the assessee to pay Rs. 1 crore in five monthly instalments for conditional stay of demand.</description>
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