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Income Tax - Highlights / Catch Notes

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Waiver of interest u/s 220 - Waiver itself is a discretion to be ...


Discretionary Waiver of Interest u/s 220: Limited Judicial Review Once Exercised According to Statutory Provisions.

September 5, 2016

Case Laws     Income Tax     HC

Waiver of interest u/s 220 - Waiver itself is a discretion to be exercised in terms with the statute, and once such a discretion has been exercised, the scope of judicial review is very limited. - HC

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