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![‘Financial Capacity’ of Assessee is a Relevant Factor in Considering Application for Waiver of Interest: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "‘Financial Capacity’ of Assessee is a Relevant Factor in Considering Application for Waiver of Interest: Delhi HC [Read Order]")
‘Financial Capacity’ of Assessee is a Relevant Factor in Considering Application for Waiver of Interest: Delhi HC [Read Order]
In Pioneer Overseas Corporation USA v. CIT (International Taxation), the division bench of the Delhi High Court, while confirming the rejection of an...
![Waiver of Interest Income by the Company by passing Resolution is Excludable from Taxable Income: Calcutta HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/05/Calcutta-High-Court-Taxscan.jpg "Waiver of Interest Income by the Company by passing Resolution is Excludable from Taxable Income: Calcutta HC [Read Judgment]")
![Waiver of Interest by Financial Institutions is Assessable as income of the Amalgamating Company on availing Benefit of Sec 72A: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Waiver of Interest by Financial Institutions is Assessable as income of the Amalgamating Company on availing Benefit of Sec 72A: SC [Read Judgment]")