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    <title>2021 (8) TMI 45 - ALLAHABAD HIGH COURT</title>
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    <description>Full stay of disputed tax pending a first appeal may be warranted where the appellate forum has already granted substantial interim protection and a prima facie case exists. Requiring payment of the remaining disputed demand in those circumstances can make the appellate remedy onerous while merits remain undecided. The disputed tax demand was therefore kept in abeyance until disposal of the first appeal, preserving the effectiveness of appellate review.</description>
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      <description>Full stay of disputed tax pending a first appeal may be warranted where the appellate forum has already granted substantial interim protection and a prima facie case exists. Requiring payment of the remaining disputed demand in those circumstances can make the appellate remedy onerous while merits remain undecided. The disputed tax demand was therefore kept in abeyance until disposal of the first appeal, preserving the effectiveness of appellate review.</description>
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