Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [Section 112(8) and (9)]

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Full Text of the Document

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....ity - The appellant shall pay, in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and * Payment of Pre-deposit on Disputed Tax  * From 01.11.2024 - The appellant shall pay a sum equal to 10% of remaining amount of tax in dispute (subject to a maximum of Rs. 20 crore) in addit....