https://www.taxtmi.com/caselaws?id=206016 The court dismissed the writ petition, holding that the petitioner was not entitled to waiver of interest under the cited CBDT circulars. The petitioner's claim for deduction under Section 80 HHC was adjusted as per the retrospective amendment, and the levy of interest under Section 234B was upheld as mandatory and compensatory. The court found no merit in the petitioner's arguments and dismissed the petition without costs. en-us Fri, 09 Sep 2011 00:00:00 +0530 Wed, 05 Oct 2011 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206016 The court dismissed the writ petition, holding that the petitioner was not entitled to waiver of interest under the cited CBDT circulars. The petitioner's claim for deduction under Section 80 HHC was adjusted as per the retrospective amendment, and the levy of interest under Section 234B was upheld as mandatory and compensatory. The court found no merit in the petitioner's arguments and dismissed the petition without costs. Case-Laws Income Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206016