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Case law

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 October 2012 please suggest any case law for the waiver of interest u/s 234B of income tax act.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 October 2012 Can get waiver if the conditions mentioned in Circular 783 dated 18-11-1999 ( reported in 240 ITR st 183) read along with CBDT order dated 23-5-1996 and order dated 30-1-1997 is satisfied by the assessee.
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