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2018 (11) TMI 1435 - MADRAS HIGH COURTStay petitions - Deduction u/s 37(1) with regard to the services actually rendered by motorcar dealers to the assessee company - Held that:- It is not disputed by the assessee that they had complied with the condition but only upto May 2018. It is not clear as to why the assessee abruptly failed to comply with the conditional order passed by the Tribunal. The explanation offered by the assessee is that the Tribunal commenced hearing of the appeals. This cannot be an answer since as long as the interim order continues to remain intact, the assessee is bound by it and has to comply with the order in its letter and spirit till the disposal of the main appeal by the Tribunal. Therefore, we do not appreciate the conduct of the assessee in abruptly failing to comply with the conditional stay order dated 12.01.2018 and filing fresh set of stay petitions, which are not maintainable and therefore that is one more reason to reject the stay petitions apart from the reasons assigned by the Tribunal. It is well open to the assessee to seek for other prayers before the Tribunal, if so advised. It is submitted by the learned Senior Counsel for the assessee that the application filed for modification of the order dated 12.01.2018 is pending. We refrain from making any observation at this juncture and it is well open to the assessee to pursue their claims before the Tribunal. W.P. dismissed.
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