https://www.taxtmi.com/caselaws?id=263996 The court upheld the decision of the Principal Commissioner to decline the waiver of interest under Section 220(2) of the Income Tax Act for a partnership firm. The court found that the delays in tax payments and the necessity for coercive measures did not warrant granting the waiver. Additionally, the court determined that the orders under Article 226 of the Constitution were not arbitrary, leading to the rejection of the petitions challenging the decision. en-us Fri, 04 Sep 2015 00:00:00 +0530 Tue, 15 Sep 2015 07:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263996 The court upheld the decision of the Principal Commissioner to decline the waiver of interest under Section 220(2) of the Income Tax Act for a partnership firm. The court found that the delays in tax payments and the necessity for coercive measures did not warrant granting the waiver. Additionally, the court determined that the orders under Article 226 of the Constitution were not arbitrary, leading to the rejection of the petitions challenging the decision. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263996