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1. Enhanced Compensation – Interest on enhanced compensation - Waiver of Interest - assessee was entitled for waiver of interest till the date of receipt of enhanced...

2. Income from other sources - the assessee has shown bank interest under the head income from other sources and net difference of interest income earned and interest...

3. Income deemed to accrue or arise in India - interest income - In these years, the interest income has accrued on the deposits kept by the assessees in HSBC bank, Geneva...

4. Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -...

5. Waiver of interest u/s 220(2A) - Levy of interest is mandatory - Merely raising the dispute before any authority cannot be a ground not to levy the interest and/or...

6. The key points of the legal judgment by ITAT Delhi are as follows: The case involved the taxability of interest income on FDRs purchased by Uttarakhand Forest...

7. Waiver of interest u/s 220(2A) - The first respondent under the impugned order has granted partial waiver of interest to the petitioner at 20% without giving any reason...

8. Waiver of interest for specified electronic commerce operators for specified tax periods - Notification

9. Waiver of interest u/s 36(vii) – he waiver of interest at the instance of the State Government, has to be allowed as business expenditure u/s 37(1) - no addition - AT

10. Reduction or waiver of interest charged under section 234A/234B/234C - Scope and Power

11. The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

12. Denial of 80P(2)(a)(i) deduction - interest income - The Tribunal acknowledged the appellant's argument that the interest earned on deposits from a reserve fund...

13. Interest incurred claimed as a deduction u/s. 57(iii) out of interest earned from mutual funds - In our opinion, unless funds are borrowed for making deposit to earn...

14. Interest income - Correct head of income - income from other sources OR income from business - if interest income earned by the assessee is not incidental to the...

15. Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a...