https://www.taxtmi.com/caselaws?id=800021 CBDT Office Memoranda treat recovery of 20% of disputed demand as the ordinary condition for stay during a first appeal. Where that amount has already been recovered, retention of additional sums or adjustment of future refunds requires recorded reasons, such as exceptional circumstances or lack of prima facie sustainability of the appeal. Absent such reasons, continued recovery beyond the prescribed level undermines the protection of the stay. Amounts recovered or adjusted in excess of the threshold must be verified and refunded with applicable interest while the stay remains in force. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800021 CBDT Office Memoranda treat recovery of 20% of disputed demand as the ordinary condition for stay during a first appeal. Where that amount has already been recovered, retention of additional sums or adjustment of future refunds requires recorded reasons, such as exceptional circumstances or lack of prima facie sustainability of the appeal. Absent such reasons, continued recovery beyond the prescribed level undermines the protection of the stay. Amounts recovered or adjusted in excess of the threshold must be verified and refunded with applicable interest while the stay remains in force. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800021