https://www.taxtmi.com/caselaws?id=801254 Provisional attachment and lien over fixed-deposit receipts are to be lifted once security equal to 25% of the aggregate outstanding and anticipated tax demand is furnished through a post-dated cheque. This level of security exceeds the CBDT benchmark of 20% payment for stay of demand and adequately protects Revenue interests. Release remains conditional on an undertaking not to transfer the assets or create third-party rights in them. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801254 Provisional attachment and lien over fixed-deposit receipts are to be lifted once security equal to 25% of the aggregate outstanding and anticipated tax demand is furnished through a post-dated cheque. This level of security exceeds the CBDT benchmark of 20% payment for stay of demand and adequately protects Revenue interests. Release remains conditional on an undertaking not to transfer the assets or create third-party rights in them. Case-Laws Income Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801254