Whether settlement commission has power to reduce interest payable under provisions of sections 234A, 234B & 234C of IT Act, 1961


Last updated: 29 November 2022

Court :
Apex Court

Brief :
Provisions of Section 245(4) & (6) nowhere confer power to reduce or waive statutory liability of payment of interest u/s 234A, 234B & 234D by the settlement commission.

Citation :

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