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    <description>The High Court partially allowed the appeal, emphasizing the importance of prima facie case, balance of convenience, and financial hardship considerations in granting a stay of demand. The Court modified the Tribunal&#039;s order, allowing the balance tax and interest to remain stayed until the appeal&#039;s disposal, considering the limited income and lack of liquid funds of the assessee.</description>
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      <description>The High Court partially allowed the appeal, emphasizing the importance of prima facie case, balance of convenience, and financial hardship considerations in granting a stay of demand. The Court modified the Tribunal&#039;s order, allowing the balance tax and interest to remain stayed until the appeal&#039;s disposal, considering the limited income and lack of liquid funds of the assessee.</description>
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