https://www.taxtmi.com/caselaws?id=801407 CBDT instructions and office memoranda standardise recovery or refund adjustment at 20% of the disputed demand as the condition for stay while a first appeal remains pending. Where aggregate payments and refund adjustments exceed that threshold despite a pending appeal, stay application and stay order, recovery must be confined to 20%. Amounts recovered or adjusted above that limit require refund, with the identified excess directed to be returned within four weeks. en-us Wed, 07 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801407 CBDT instructions and office memoranda standardise recovery or refund adjustment at 20% of the disputed demand as the condition for stay while a first appeal remains pending. Where aggregate payments and refund adjustments exceed that threshold despite a pending appeal, stay application and stay order, recovery must be confined to 20%. Amounts recovered or adjusted above that limit require refund, with the identified excess directed to be returned within four weeks. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801407