charging of interest under Section 217 must be deemed to have been waived by the Income-tax Officer
and in any view even ... records, there was no indication that interest was waived. As the omission to charge interest was, in his view, an error
right in holding that the amount representing the principal loan amount waived by the bank under the one time settlement scheme which the assessee received ... Time Settlement Scheme, they should have shown the entire interest waived by the bank as income under Section 41(1) on accrual basis during
benefit or privilege conferred upon a person, can always be waived, unless the statute imposes a bar from contracting out. Some of the Labour Welfare ... upon persons contracting out of the statute. Therefore a workman cannot waive the benefit conferred by the statute. Looking at the same issue from
such cases and under such circumstances as may be prescribed, reduce or waive the interest payable by any person under any provision of this section ... also imposed. The interest charged under section 139(8) was waived by the Commissioner. The Tribunal did not accept the case of the assessee that
tenant, and that it is however open to the tenant to waive the protection afforded to him under that section. In Ranganatham v. Mariappa ... mandatory character of the provisions, it is open to the defendant to waive his right under that section. In Venkataswami v. Mahalakshmi
paragraph 4 of the said plaint it is alleged that the plaintiff waives the benefit of the provision in the bond and reserves his right ... such cases according to which the obligee of the bond can waive the higher alternative offered to him on the happening of the obligor
impugned order dated 29.03.2004 and consequently direct the first respondent to waive interest levied under Sections 234A, 234B and 234C ... praying to quash the same and to direct the 1st respondent to waive interest levied under Sections 234A , 234B and 234C
subsequent months and he should therefore be held to have waived the prior notice to quit thereby treating the tenancy as still subsisting. Counsel ... determining the tenancy must be held to have been waived and stood cancelled by reason of the landlord accepting rent which had become
also have to be further seen whether such a plea could be waived.
13. In Goverdhandoss Takersey v. Abdul Rahiman ... primarily available to the defendants in the suit. Therefore, the defendants could waive that objection. The Bench drew analogy from Section 80 of the Code
without claiming such a right and thereby she waived her right and so she is estopped from claiming the said right in the present suit ... transferee co-sharer who is having right of pre-emption, can waive such a right by conduct,the vendor and third party vendee can defend
