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    <description>The Tribunal granted an extension of stay for the assessment year 2010-11, citing compliance with the original stay terms and circumstances not attributable to the assessee. Relying on the judgment declaring the third proviso to section 254(2A) as constitutionally invalid, the Tribunal extended the stay for a further six months or until the appeal&#039;s disposal, whichever is earlier. Compliance with the stay conditions and the judgment&#039;s impact on the validity of the proviso were pivotal in the decision.</description>
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      <description>The Tribunal granted an extension of stay for the assessment year 2010-11, citing compliance with the original stay terms and circumstances not attributable to the assessee. Relying on the judgment declaring the third proviso to section 254(2A) as constitutionally invalid, the Tribunal extended the stay for a further six months or until the appeal&#039;s disposal, whichever is earlier. Compliance with the stay conditions and the judgment&#039;s impact on the validity of the proviso were pivotal in the decision.</description>
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