TMI BlogWaiver of interest u/s 220(2A) - three conditions namely, genuine hardship, circumstances beyond the...Waiver of interest u/s 220(2A) - three conditions namely, genuine hardship, circumstances beyond the control and co-operation in any enquiry relating to assessment or recovery have not been fulfilled by assessee - keeping in view the conduct of the petitioner, Commissioner has exercised its discretion judiciously - Waiver denied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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