https://www.taxtmi.com/caselaws?id=221454 The High Court of Kerala addressed multiple writ petitions collectively involving the rejection of claims of registered firm status for various assessment years and the denial of waiver of interest under a government notification. The Court upheld the rejection of waiver applications for failing to meet the criteria specified in Clause (d) of the notification dated 23.05.1996, resulting in the dismissal of the writ petitions. The importance of satisfying the requirements outlined in the notification for seeking interest waiver under Section 119(2)(a) of the Income Tax Act was emphasized by the Court. en-us Tue, 16 Oct 2012 00:00:00 +0530 Tue, 12 Mar 2013 05:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221454 The High Court of Kerala addressed multiple writ petitions collectively involving the rejection of claims of registered firm status for various assessment years and the denial of waiver of interest under a government notification. The Court upheld the rejection of waiver applications for failing to meet the criteria specified in Clause (d) of the notification dated 23.05.1996, resulting in the dismissal of the writ petitions. The importance of satisfying the requirements outlined in the notification for seeking interest waiver under Section 119(2)(a) of the Income Tax Act was emphasized by the Court. Case-Laws Income Tax Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221454