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2011 (7) TMI 529 - HC - Income TaxWaiver of interest charged u/s 220(2)- delay in payment of the tax - Held that:- It is settled law that all the three conditions prescribed in section 220(2A) are to be satisfied cumulatively for making eligible a case for waiver of interest under section 220(2) - None of the conditions is satisfied - Therefore, this is not a fit case for waiver of the interest - application for waiver of interest u/s 220(2A) for the A.Y. 2006-07 rejected.
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