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    <title>2026 (10) TMI 342 - ITAT DELHI</title>
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    <description>Stay of recovery of the outstanding income-tax demand pending appeal was made conditional on deposit of 20% of the demand, after excluding the proportionate demand relating to services rendered to an associated enterprise that had been claimed as already offered to tax. No merits of the transfer-pricing additions were addressed. Recovery of the remaining demand was stayed for 180 days or until disposal of the appeal, whichever occurred first, provided the required deposit was made within four weeks.</description>
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      <description>Stay of recovery of the outstanding income-tax demand pending appeal was made conditional on deposit of 20% of the demand, after excluding the proportionate demand relating to services rendered to an associated enterprise that had been claimed as already offered to tax. No merits of the transfer-pricing additions were addressed. Recovery of the remaining demand was stayed for 180 days or until disposal of the appeal, whichever occurred first, provided the required deposit was made within four weeks.</description>
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