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Court Denies Waiver of Interest for Non-Compliance with Tax Deduction u/ss 234A, 234B, 234C, and 40(a)(ia.

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....Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC....