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Income Tax | Interest Under Sections 234B and 234C Mandatory but Waiver Possible: Supreme Court

14 Oct 2026 · 2d agoBy CA Sandeep KanoiSource: TaxGuru

Supreme Court holds interest under Sections 234B and 234C mandatory, but remands the matter to examine waiver under CBDT Circular dated 23 May 1996. The post Interest Under Sections 234B and 234C Mandatory but Waiver Possible: Supreme Court appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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