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<h1>Tax Appeal Tribunal Upholds Decision: Interest Not Taxable on Accrual Basis</h1> The Department's appeal against the CIT(A) Kanpur's decision on accrued interest was dismissed by the Tribunal, affirming that the interest cannot be ... - The Department appealed against the CIT(A) Kanpur's order regarding accrued interest on a loan given by a public limited company. The Tribunal upheld the CIT(A)'s decision, stating that the interest could not be taxed on an accrual basis. The Department's appeal was dismissed, following previous Tribunal decisions.
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