https://www.taxtmi.com/caselaws?id=310287 The HC upheld the 1st respondent's order, which partially granted the petitioner's request for an interest waiver under Section 220(2A) of the Income Tax Act for the period between the CIT(A) and Tribunal decisions. This decision was influenced by the SC's ruling in the Anand Theatres case, which clarified depreciation rules for buildings. The HC found no reason to interfere with the 1st respondent's decision, dismissing the writ petition without costs, acknowledging the relief granted despite the petitioner's non-compliance with waiver pre-conditions. en-us Wed, 21 Dec 2022 00:00:00 +0530 Mon, 16 Oct 2023 18:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310287 The HC upheld the 1st respondent's order, which partially granted the petitioner's request for an interest waiver under Section 220(2A) of the Income Tax Act for the period between the CIT(A) and Tribunal decisions. This decision was influenced by the SC's ruling in the Anand Theatres case, which clarified depreciation rules for buildings. The HC found no reason to interfere with the 1st respondent's decision, dismissing the writ petition without costs, acknowledging the relief granted despite the petitioner's non-compliance with waiver pre-conditions. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310287