2010 (10) TMI 172

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....ed by the Chief Commissioner, Income Tax, Meerut under section 119(2)(a) of the Income Tax Act (hereinafter referred to as the Act) rejecting the claim of the waiver of the interest under section 234-B of the Act. The waiver has been sought on the basis of the notification no.400/234/95-IT(B) issued by the Central Board of Direct Taxes.   The petitioner was carrying on business of country li....