Court held that the demand relating to the royalty issue alone required to be considered while adjudicating upon the stay application and it could not be enlarged at this stage to include the demand raised on transfer pricing and attribution. Accordingly the assessee was directed to pay a sum of Rs. 400 crores on or before March 31, 2019. The balance amount of Rs. 75 crores shall be paid in two instalments as follows: (a) Rs. 25 crores on or before April 30, 2019 and Rs. 50 crores on or before May 31, 2019. ( AY. 2013-14 . 214-2015)
CIT v. Google India P. Ltd. (2019) 414 ITR 608 / 177 DTR 385/310 CTR 497/( 2020) 269 Taxman 183 (Karn.) (HC)
S. 220 : Collection and recovery-Stay-Stay was granted subject to payment specified in the order.[S. 226]