COMMISSIONER OF INCOME TAX V vs. M/S NESTLE INDIA LTD.
The appeals are dismissed
ITA/1474/2006HC Delhi06 Feb 2009
Bench: CASES PERTAINING TO SPL.DIVISION BENCHES
245D(4) and (6), did not have the power to reduce or waive
interest statutorily payable under sections 234A, 234B and 234C except
to the extent of granting relief under the circulars issued by the Board
under section 119 of the Act.
12.
Reliance was also placed by the learned counsel for the
revenue on the Bombay High Court decision