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    <title>2014 (8) TMI 1026 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka set aside the Chief Commissioner&#039;s order rejecting a petitioner&#039;s application for waiver of interest under Section 234C of the Income Tax Act, 1961. The court found that the Chief Commissioner had not properly considered the petitioner&#039;s claim and had made factual errors in the assessment. The court remitted the matter back to the Chief Commissioner for reconsideration in line with the law, keeping all contentions open and disposing of the petition.</description>
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      <description>The High Court of Karnataka set aside the Chief Commissioner&#039;s order rejecting a petitioner&#039;s application for waiver of interest under Section 234C of the Income Tax Act, 1961. The court found that the Chief Commissioner had not properly considered the petitioner&#039;s claim and had made factual errors in the assessment. The court remitted the matter back to the Chief Commissioner for reconsideration in line with the law, keeping all contentions open and disposing of the petition.</description>
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