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<h1>High Court dismisses revenue's appeal on interest accrual in pending litigation under Income-tax Act</h1> The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 260A of the Income-tax Act, 1961 regarding interest accrual on pending ... Whether on the facts and circumstances of the case, ITAT is right in holding that if the litigation was pending before a Court and had not attained finality, interest would not accrue and could be subjected to tax only when it was finally determined - appeals of the revenue raising the similar question of law as raised in this appeal have already been dismissed by this Court in similar judgment - In the light of the above fact, no substantial question of law survives The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 260A of the Income-tax Act, 1961 regarding interest accrual on pending litigation. The court found no substantial question of law and declined to entertain the appeal. The appeal was dismissed.
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