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Section 234B Interest Waiver Allowed Due to Legal Uncertainty on Section 80P Exemption
Case Law Details
- Case Name
- Punjab State Co-Operative Supply Marketing Federation Ltd. Vs Chief Commissioner of Income Tax And Anr. (Punjab And Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Punjab State Co-Operative Supply Marketing Federation Ltd. Vs Chief Commissioner of Income Tax And Anr. (Punjab And Haryana High Court)
The Punjab and Haryana High Court disposed of a batch of petitions through a common order as they involved identical issues. The petitioner, a cooperative society owned and controlled by the State of Punjab, filed the petitions under Articles 226/227 of the Constitution seeking to set aside an order dated 20.02.2006. The impugned order rejected its application for waiver of interest levied under Section 234B of the Income Tax Act, 1961.
The pe...
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