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Income Tax - Highlights / Catch Notes

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Waiver of interest u/s 234-B - failure to pay advance tax - ...


Chief Commissioner Overlooks Dispute in Waiver Application for Interest u/s 234-B of Income Tax Act.

April 29, 2019

Case Laws     Income Tax     HC

Waiver of interest u/s 234-B - failure to pay advance tax - while considering the application for waiver of interest u/s 234B of the Act, the Chief Commissioner of Income Tax was bound to consider the disputed aspect, which has unfortunately not been done.

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