brevity) giving partial relief of
waiver of interest under Section 234C of the said Act on
account of non-payment of installment of advance ... while waiving of
said interest under Section 234C of the Act for quarter
end of 15-06-2013 amounting
CCIT),
Panjim, Goa, refusing to waive interest under Sections
234A , 234B and 234C of the Income-tax Act, 1961
(hereinafter referred ... year. The
charge of interest under section 234B and 234C
consequent upon disallowance u/s 40(a)(ia) , is
therefore, automatic and mandatory
respondent filed revised return by
4
computing interest payable under Section 234C of the
Income Tax (hereinafter referred to as the Act for the
sake ... respondent filed
petition for waiver of the interest under Section 234C of
the Act by taking basis of the notification dated
23.05.1996 and 26.06.2006 issued
purpose, taxes would not
include interest charged u/s 234A , 231B &
234C of the Act. It is ordered accordingly.
Date of Order
excess Tax paid/waiver
of interest under Section 234A , 234B and 234C of the
Income Tax Act, 1961 ('the Act' for brevity ... Income Tax
seeking waiver of interest levied under Sections 234A ,
234B and 234C of the Act. After enquiry, said application
was rejected vide Annexure
