Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 598 - KERALA HIGH COURTWaiver of interest on delayed payment of tax – Condition precedent section 220(2A) – Payment of interest would cause genuine hardship to assessee – Income of relevant period to be taken into account – Past liability not relevant – Finding that payment of interest would not cause financial hardship – Refusal to waive interest – Justified
|