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    <title>2021 (8) TMI 45 - ALLAHABAD HIGH COURT</title>
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    <description>Where a substantial prima facie case exists and the appellate forum has already granted partial interim relief, insisting on deposit of the entire disputed tax may make the appellate remedy onerous. The article notes that a revision challenging only the scope of interim protection was addressed against an existing stay of 90% of the disputed tax, and the appellate process was still pending on merits. In that setting, the disputed tax demand was kept fully in abeyance until disposal of the first appeal to preserve the effectiveness of the appellate remedy.</description>
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    <pubDate>Tue, 27 Jul 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=410467</link>
      <description>Where a substantial prima facie case exists and the appellate forum has already granted partial interim relief, insisting on deposit of the entire disputed tax may make the appellate remedy onerous. The article notes that a revision challenging only the scope of interim protection was addressed against an existing stay of 90% of the disputed tax, and the appellate process was still pending on merits. In that setting, the disputed tax demand was kept fully in abeyance until disposal of the first appeal to preserve the effectiveness of the appellate remedy.</description>
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      <pubDate>Tue, 27 Jul 2021 00:00:00 +0530</pubDate>
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