S. 226 : Collection and recovery–Stay–Pendency of appeal before CIT(A)- Directed to deposit only 1% of tax demanded during pendency of appellate Proceedings. [S. 68, 250]
Anad Farmers Service Cooperative Bank Ltd. v. CBDT (2018) 100 taxmann.com 97/259 Taxman 406 (Ker.)(HC) Editorial : SLP of assessee is dismissed, Anad Farmers Service Cooperative Bank Ltd. v. CBDT (2018) 259 Taxman 405 (SC)