Stay Order Extended: Assessee Entitled to Waiver of Pre-Deposit Due to Delays Beyond Their Control Under Finance Act, 2013.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Interim Relief – Extension of stay Order – effect of proviso introduced by the Finance Act, 2013 - Since the present appeal could not be disposed of within 365 days, for no fault of the assesse, the assesse should be entitled to waiver of pre-deposit of the assessed demand, during pendency of the appeal - AT....