M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX
The appeal is dismissed in terms of the signed order
C.A. No.-004335-004335 - 2012Supreme Court01 Nov 2017
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
Section 241Section 244
241 apply with all force to the facts of this
case. He also relied upon the judgment of this Court in
Commissioner of Income Tax, Mumbai Vs. Anjum M.H.Ghaswala and
Ors. 2002 (1) SCC 633 para 34 in particular, to show that when
the power to waive interest payable under a substantive provision
of the Act was given
