Delhi HC to interpret “disputed demand” in context of stay u/s. 220(6) vis-à-vis CBDT's 2016 instruction

Sep 30,2019

Delhi HC issues notice to Revenue upon writ filed by Indus Towers Ltd. [petitioner-assessee] challenging Department's interpretation of the expression 'amount in dispute' as appearing in Sec. 220(6) vis-à-vis the expression 'disputed demand' as used in CBDT instruction on stay of demand [vide 2016 Office memorandum]; States that “The issue is, whether, in terms of the O.M. dated 29.02.2016, the petitioner is required to deposit 20% of the demand r...

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