Goldman Sachs Services Pvt. Ltd. v. DCIT (2021) 187 ITD 488 (Bang.)(Trib.)

S. 254(2A) : Appellate Tribunal-Stay-Paid more than 51 percent of disputed tax-Stay granted. [S. 201(1), 254(1)]

The Tribunal has to see that the assessee has made payment of at least 20% of the disputed demand including interest, fee, penalty, etc. In the present case the payment already made by the assessee is about 51% of the total disputed demand of tax and interest Therefore, the amended provisions of first proviso to section 254(2A) of the Act is also satisfied. Stay Granted.