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    <title>2021 (3) TMI 127 - KERALA HIGH COURT</title>
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    <description>The Court held that the petitioner did not meet the necessary conditions for claiming waiver of interest under Section 220(2A) of the Income Tax Act. Emphasizing the importance of fulfilling all conditions for the waiver to be granted, the Court dismissed the writ petition due to the lack of evidence supporting the petitioner&#039;s claims.</description>
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      <description>The Court held that the petitioner did not meet the necessary conditions for claiming waiver of interest under Section 220(2A) of the Income Tax Act. Emphasizing the importance of fulfilling all conditions for the waiver to be granted, the Court dismissed the writ petition due to the lack of evidence supporting the petitioner&#039;s claims.</description>
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