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    <description>The High Court granted an ad-interim stay on the prosecution under Section 276(C)(1) of the Income Tax Act 1961 pending the disposal of a stay application before the Commissioner of Income Tax (Appeals). The Court emphasized maintaining the status quo and directed that the prosecution should not proceed until the stay application is resolved, ensuring the interest of justice during the ongoing legal process.</description>
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      <description>The High Court granted an ad-interim stay on the prosecution under Section 276(C)(1) of the Income Tax Act 1961 pending the disposal of a stay application before the Commissioner of Income Tax (Appeals). The Court emphasized maintaining the status quo and directed that the prosecution should not proceed until the stay application is resolved, ensuring the interest of justice during the ongoing legal process.</description>
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