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    <title>2023 (12) TMI 1356 - KERALA HIGH COURT</title>
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    <description>A conditional stay order requiring payment of 20% of the tax demand in instalments was upheld because the assessment orders reflected consideration of survey statements together with other incriminating material, including excel sheets and digital data recovered from computers and laptops. The contention that the assessments rested only on later retracted statements was rejected. As the challenge did not show any basis to interfere with the stay conditions, the writ petition was dismissed.</description>
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      <description>A conditional stay order requiring payment of 20% of the tax demand in instalments was upheld because the assessment orders reflected consideration of survey statements together with other incriminating material, including excel sheets and digital data recovered from computers and laptops. The contention that the assessments rested only on later retracted statements was rejected. As the challenge did not show any basis to interfere with the stay conditions, the writ petition was dismissed.</description>
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