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    <description>The Tribunal granted an extension of stay against the outstanding demand arising from a penalty under section 271AAB of the Income Tax Act, 1961. The Tribunal extended the stay for a further period of 180 days or until the appeal&#039;s disposal, considering the pending connected appeals related to common surrender and penalty issues. The decision emphasized the need for a fair assessment of the appeal in light of the pending cases and non-compliance with previous directions by lower authorities.</description>
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