20% of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases

Dabur India Limited Vs CIT (TDS) (Delhi High Court) 20% of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases Writ petition were filed challenging the order  dismissing the Petitioner’s application for stay of demand and directing the Petitioner to pay 20% of the total outstanding demand. The Delhi High Court held that  the requirement of payment of 20% of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases. The said pre-condition of deposit of 20% of the...