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    <title>2018 (8) TMI 722 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision regarding the duration of stay of demand under Section 254(2A) of the Income Tax Act, 1961, allowing the stay extension beyond 365 days. The Court emphasized that if the delay in appeal disposal is not caused by the assessee and due to pending cases, the interim protection can continue in deserving cases. Relying on precedents, the Court found the Tribunal&#039;s decision aligned with legal principles, dismissing the appeal as no substantial question of law arose.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision regarding the duration of stay of demand under Section 254(2A) of the Income Tax Act, 1961, allowing the stay extension beyond 365 days. The Court emphasized that if the delay in appeal disposal is not caused by the assessee and due to pending cases, the interim protection can continue in deserving cases. Relying on precedents, the Court found the Tribunal&#039;s decision aligned with legal principles, dismissing the appeal as no substantial question of law arose.</description>
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