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    <title>Interest Waiver u/ss 234A, 234B, 234C: Rejection of Legal Claims Not an Unavoidable Circumstance for Waiver.</title>
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    <description>Waiver or reduction of interest u/ss 234A, 234B and 234C - rejection of one&#039;s legal contention cannot be characterised as an unavoidable circumstance - If adverse judicial or quasi judicial decisions are to furnish a cause for seeking waiver of interest, it would have been expressly stated in clause 2(e) as in clause 2(d) - unless the case fall under clause 2(a) to d) of the notification, there is no waiver</description>
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      <description>Waiver or reduction of interest u/ss 234A, 234B and 234C - rejection of one&#039;s legal contention cannot be characterised as an unavoidable circumstance - If adverse judicial or quasi judicial decisions are to furnish a cause for seeking waiver of interest, it would have been expressly stated in clause 2(e) as in clause 2(d) - unless the case fall under clause 2(a) to d) of the notification, there is no waiver</description>
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