https://www.taxtmi.com/caselaws?id=269098 Partial waiver of statutory interest under the Income-tax Act was upheld because the competent authority had applied the relevant CBDT notifications and exercised discretion on the facts. Waiver under Section 234A was granted up to the month in which the TDS certificate was issued, and waiver under Section 234B up to the date of the last disbursement of compensation. The court found no illegality, perversity, or error in that exercise of discretion, so writ interference was not justified and no further relief was warranted. en-us Mon, 02 Nov 2015 00:00:00 +0530 Tue, 08 Dec 2015 10:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269098 Partial waiver of statutory interest under the Income-tax Act was upheld because the competent authority had applied the relevant CBDT notifications and exercised discretion on the facts. Waiver under Section 234A was granted up to the month in which the TDS certificate was issued, and waiver under Section 234B up to the date of the last disbursement of compensation. The court found no illegality, perversity, or error in that exercise of discretion, so writ interference was not justified and no further relief was warranted. Case-Laws Income Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269098