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    <title>2005 (7) TMI 89 - BOMBAY High Court</title>
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    <description>The High Court held that the petitioner is entitled to the waiver of interest and penalties for the assessment years 1982-83 to 1986-87 under section 273A of the Income-tax Act, 1961. The court directed the respondents to grant the relief accordingly, making the rule absolute. The judgment clarified that relief can be granted for multiple assessment years in one order under the provision, ensuring consistency and fairness in the application of waiver of interest and penalties.</description>
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      <title>2005 (7) TMI 89 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10788</link>
      <description>The High Court held that the petitioner is entitled to the waiver of interest and penalties for the assessment years 1982-83 to 1986-87 under section 273A of the Income-tax Act, 1961. The court directed the respondents to grant the relief accordingly, making the rule absolute. The judgment clarified that relief can be granted for multiple assessment years in one order under the provision, ensuring consistency and fairness in the application of waiver of interest and penalties.</description>
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      <pubDate>Tue, 26 Jul 2005 00:00:00 +0530</pubDate>
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