1. APPEAL TO CIT – 20% prescribed through office memorandum F.No. 404/72/93-ITCC dated 31/07/2017. 2. STAY FOR LESS THAN 20% – assessee can approach CIT and CIT may lower it if rulings of HC/SC are in assessee’s favour 3. Automatic Stay of demand: CIT (A) has power of granting stay order till appeal pending before…