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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Waiver of interest u/s 220(2) - There was total non-application ...


Settlement Commission Overlooks Key Conditions for Interest Waiver u/s 220(2) of Income Tax Act.

July 2, 2014

Case Laws     Income Tax     HC

Waiver of interest u/s 220(2) - There was total non-application of mind by the Settlement Commission on the crucial issue as to whether the assessee has fulfilled all the three conditions laid therein - HC

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