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of <h1>Kerala HC Upholds 50% Interest Waiver Decision, Citing Authority Discretion</h1> <h3>Manuel Sons Wines Versus Income-Tax Officer And Others</h3> The HC of Kerala upheld income-tax authorities' decision to grant a 50% waiver of interest, citing their discretion to determine waiver extent based on ... Interest, Waiver Of Interest, Writ, Advance Tax The High Court of Kerala upheld the decision of income-tax authorities to grant only a 50% waiver of interest, stating that authorities have discretion to decide the extent of waiver based on each case's circumstances. The court dismissed the petitions as both authorities had considered the matter in detail.
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