https://www.taxtmi.com/caselaws?id=19213 The High Court upheld the decision that interest under section 139(8) of the Income-tax Act could be levied by invoking section 154, even if not initially charged. The court emphasized the mandatory nature of interest provisions and limited scope for waiver without fulfilling prescribed conditions, ruling in favor of the Revenue. en-us Thu, 21 Jul 1994 00:00:00 +0530 Wed, 04 Nov 2009 16:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19213 The High Court upheld the decision that interest under section 139(8) of the Income-tax Act could be levied by invoking section 154, even if not initially charged. The court emphasized the mandatory nature of interest provisions and limited scope for waiver without fulfilling prescribed conditions, ruling in favor of the Revenue. Case-Laws Income Tax Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19213