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2014 (6) TMI 675 - HC - Income TaxStay of demand - application u/s 220(6) - whether the payment made to an agent of a non-resident foreign carrier shall be treated to have been made to such foreign carrier. - The appeal before the C.I.T. (appeals) is pending - Held that:- a prima facie case has been made out and the assessing officer ought to have been considered the said point while dismissing the application under Section 220 sub-section 6 of the said act. This Court, therefore, finds that any order directing the petitioner to deposit the demand raise on the above points to the tune of Rs.30 lakhs is passed, it would cause hardship to the petitioner. Petitioner directed to make pre-deposit of Rs. 10 lakhs as a condition for stay of the recovery proceedings or any coercive steps to be taken for realization of the demand during the pendency of an appeal - stay granted partly.
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