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    <description>Extension of stay on recovery of outstanding income-tax demand was considered where the existing stay had been granted after assessing the prima facie case, balance of convenience and relative hardship. As no material justified imposing fresh conditions and the delay in disposal of the appeal was not attributable to the assessee, recovery protection was extended for 180 days or until disposal of the appeal, whichever occurred earlier.</description>
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      <description>Extension of stay on recovery of outstanding income-tax demand was considered where the existing stay had been granted after assessing the prima facie case, balance of convenience and relative hardship. As no material justified imposing fresh conditions and the delay in disposal of the appeal was not attributable to the assessee, recovery protection was extended for 180 days or until disposal of the appeal, whichever occurred earlier.</description>
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