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P.M. MANUEL versus INCOME-TAX OFFICER


Advance Tax Written interest waiver Advance tax paid on account of accounts provided by the Assistive Partner in different firms, should be considered for interest waiver under Section 215; One per cent CIT directed to consider whether the Assisi was entitled to exemption from the full interest of the Indian Income Tax Act, 1961, Section 215, Constitution of India, Article 226.

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