Authorities can grant stay on deposit of amounts less than 20% of disputed demand

Dr B L Kapur Memorial Hospital Vs CIT (TDS) (Delhi High Court)

HC Court is of the view that the requirement of payment of twenty per cent 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 twenty per cent of the demand can be relaxed in appropriate cases. Even the Office Memorandum dated 29^th February, 2016, gives instances like where addition on the same issue has been deleted by the appellate authorities in the previous years or whe

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