https://www.taxtmi.com/highlights?id=66904 Waiver of interest u/s 220(2A) - Levy of interest is mandatory - Merely raising the dispute before any authority cannot be a ground not to levy the interest and/or waiver of interest u/s 220(2A). Otherwise each and every assessee may raise a dispute and thereafter may contend that as the assessee was bona fidely litigating and therefore no interest shall be leviable. - SC en-us Sat, 03 Dec 2022 07:00:48 +0530 Sat, 03 Dec 2022 07:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66904 Waiver of interest u/s 220(2A) - Levy of interest is mandatory - Merely raising the dispute before any authority cannot be a ground not to levy the interest and/or waiver of interest u/s 220(2A). Otherwise each and every assessee may raise a dispute and thereafter may contend that as the assessee was bona fidely litigating and therefore no interest shall be leviable. - SC Highlights Income Tax Sat, 03 Dec 2022 07:00:48 +0530 https://www.taxtmi.com/highlights?id=66904