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Income Tax - Highlights / Catch Notes

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Stay of demand - attachment orders - Taking coercive proceedings ...

Income Tax

July 26, 2016

Stay of demand - attachment orders - Taking coercive proceedings when an application for stay under Section 220(6) of the Act is pending would make the Section redundant. The Revenue is free to take action for recovery only after disposal of the application for stay adverse to the assessee. - HC

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