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    <title>2001 (4) TMI 71 - CALCUTTA High Court</title>
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    <description>The court held in favor of the petitioner, granting a waiver of interest for specific periods due to genuine hardship and circumstances beyond control, including an injunction order. The impugned orders imposing interest under section 220 of the Income-tax Act, 1961, were set aside, and the respondent was directed to waive the interest accordingly. The court found that the petitioner met the conditions for waiver under section 220(2A) and allowed the writ petition without costs, with a stay on the judgment&#039;s operation for three weeks.</description>
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    <pubDate>Wed, 25 Apr 2001 00:00:00 +0530</pubDate>
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      <title>2001 (4) TMI 71 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=14173</link>
      <description>The court held in favor of the petitioner, granting a waiver of interest for specific periods due to genuine hardship and circumstances beyond control, including an injunction order. The impugned orders imposing interest under section 220 of the Income-tax Act, 1961, were set aside, and the respondent was directed to waive the interest accordingly. The court found that the petitioner met the conditions for waiver under section 220(2A) and allowed the writ petition without costs, with a stay on the judgment&#039;s operation for three weeks.</description>
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      <pubDate>Wed, 25 Apr 2001 00:00:00 +0530</pubDate>
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