ITAT grants partial stay against penalty demand, observes - TopicsExpress

ITAT grants partial stay against penalty demand, observes financial position of assessee very sound; Government also needs liquid funds to manage day to day affairs, says ITAT; Further recovery not going to cause any genuine hardship to assessee; Penalty levied for Sec 10A deduction on suo-moto transfer pricing adjustment, which was not allowed by Revenue; Grants stay of balance tax demand subject to further payment of Rs. 50 lakhs each for 2 years involved in appeal by February 10, 2014; Notes that earlier payment of demand of Rs. 50 lakhs was not suo-moto payment but as per specific directions of Bombay HC : Mumbai ITAT [DELOITTE CONSULTING INDIA PVT. LTD. 2014 MUM]

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