void or illegal and that any infractions in that behalf can be waived by the assessee. The decision in Estate of Late Rangalal Jajodia
M/S. Dcm Shriram Industries Ltd., New ... vs Dcit, New Delhi on 14 December, 2018
thereby the interests for
FY 2010-11 and FY 2011-12 were waived.
(ii) Addedum to subscription agreement dated 08/05/2015: in this
agreement ... from M/s. Arduino Holdings Ltd.
stating that the interest is waived.
(iv) Letter dated 25.06.2018 filed by Shri V.G. Siddhartha before
DCIT, Central
made for the benefit of an individual,such benefit can always be
waived as there is no public interest involved in waiving such right.Estopple ... made for the benefit of an individual, such benefit can always be waived as there would be no
public interest involved in waiving such right
transaction fee waiver by the NSE,
the MCX was forced to also waive the transaction fee for the
transactions on its platform for CD segment ... report further observed, "In the present case, NSE has completely
waived transaction charges, admission fee and data feed fee in the
CD segment
fundamental right or a right accrued under the rules, cannot be waived off or acquiesced
interest under Section 158BFA(1) is mandatory and the same cannot be waived. It would thus be seen that when time to file the return
recorded under Rule 40(5) of the IT Rules, 1962 waiving of the interest under Section 215 of the Act were cancelled ... assessee then no default existed and the interest under Section 215 was waived for the period from the date of filing of return onwards
tested capacity. Article 18.3 provides that a party to the PPA can waive in
writing the requirements of the PPA. A conjoint reading of Articles ... establishes that the Procurers can waive the requirement
of the full load testing of contracted capacity and can accept test certificate of
the IE with
financial year, accounts were made upto 31-3-1996 and the interest waived of Rs. 5.37 crores was shown in the appropriation account which amount ... assessee's case, the Assessing Officer brought the interest waived of Rs. 5,37,42,942 into the computation of the book profit