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    <title>2026 (9) TMI 682 - ITAT BANGALORE</title>
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    <description>Stay of recovery of disputed income-tax demand was extended where delay in disposal of the appeal was not attributable to the assessee, the relevant assessment year was covered by a pending Advance Pricing Agreement, and the assessee had furnished the required bank guarantee under the earlier stay condition. The continuing prima facie case, balance of convenience and relative hardship supported protection from recovery. The stay operates for 180 days or until disposal of the appeal or the assessee&#039;s acceptance of the Advance Pricing Agreement, whichever occurs first.</description>
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