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    <title>2022 (3) TMI 386 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the petitioner&#039;s challenge under Article 226, emphasizing that the 20% payment directive was for stay under Section 220(6) of the Income Tax Act, not a pre-deposit for appeal under Section 246A. The petitioner was permitted to file an application for stay of the remaining 80% of the demand based on the Cooperative Society&#039;s financial condition. The writ petition was dismissed without costs, allowing for further action under Section 220(6).</description>
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      <title>2022 (3) TMI 386 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=419348</link>
      <description>The Court dismissed the petitioner&#039;s challenge under Article 226, emphasizing that the 20% payment directive was for stay under Section 220(6) of the Income Tax Act, not a pre-deposit for appeal under Section 246A. The petitioner was permitted to file an application for stay of the remaining 80% of the demand based on the Cooperative Society&#039;s financial condition. The writ petition was dismissed without costs, allowing for further action under Section 220(6).</description>
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