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    <title>2017 (12) TMI 1064 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the order rejecting the waiver. The petitioner was granted waiver of interest under Sections 234A, 234B, and 234C of the Income Tax Act, 1961. The court emphasized the genuine reasons presented by the petitioner for non-filing, ruling in favor of the petitioner based on the circumstances and applicable circular provisions.</description>
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      <description>The court allowed the writ petition, setting aside the order rejecting the waiver. The petitioner was granted waiver of interest under Sections 234A, 234B, and 234C of the Income Tax Act, 1961. The court emphasized the genuine reasons presented by the petitioner for non-filing, ruling in favor of the petitioner based on the circumstances and applicable circular provisions.</description>
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