Monday, August 11, 2014

[aaykarbhavan] Compliance with all the conditions of section 220(2A) is a must to claim waiver of interest, rules HC




Compliance with all the conditions of section 220(2A) is a must to claim waiver of interest, rules HC

August 11, 2014[2014] 47 taxmann.com 287 (Kerala)
IT : While passing order under section 220(2A), Settlement Commission has to exercise its discretion judicially and satisfy that three conditions laid down under clauses (i), (ii) and (iii) of sub-section (2A) of section 220 have been fulfilled, before passing an order waiving interest
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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