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2014 (8) TMI 1026 - HC - Income TaxWaiver of interest under Section 234C - Held that:- The claim of the petitioner for waiver of interest is not properly considered by the Chief Commissioner. The observation that the Board’s order dtd. 26th June 2006 does not apply to business turnover is not correct. Hence, deem it appropriate to set aside the impugned order and remit the matter to the Chief Commissioner, Bangalore for reconsideration in accordance with law. Ordered accordingly.
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