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1. Applicability of section 234A - Late filing of return or non filing of return where tax has been paid earlier - Interest can not be levied u/s 234A - HC

2. Reduction or waiver of interest charged under section 234A/234B/234C - Scope and Power

3. Interest u/s 234A, 234B and 234C - non maintenance of proper books of accounts - rejection of claim for waiver of interest cannot be said to be illegal - HC

4. Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

5. Waiver of interest levied u/s 220(2) - Financial difficulty - it would be necessary for the 1st respondent to reconsider the matter regarding levy of interest under...

6. Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing the returns - The petitioner sought relief based on the timing of filing returns after receiving...

7. Income Tax Settlement Commission order - Waiver of interest - the Settlement Commission cannot re-open its concluded proceedings by invoking Section 154 of the Act so as...

8. Levying of interest u/s 215 - advance tax - merely because there is an observation that delay cannot be attributed to the assessee itself, that will not result in waiver...

9. Waiver of Interest levied u/s 220(2) - this is not a case where the assessee had established that payment of interest would cause genuine hardship to him - HC

10. Levying the interest u/s 234A and 234B up to the date of the assessment order u/s 147 - the interest under section 234A and 234B of the Act can be levied in the given...