https://www.taxtmi.com/caselaws?id=63711 Interest did not accrue on the disputed amount where the assessee had denied liability, filed a civil suit, and claimed interest in that proceeding; on that basis, the Tribunal treated the proposed addition as unsustainable. The proposed question under section 256(1) was also held not fit for reference because the legal position on accrual had already been settled by higher courts, making the reference only academic. The application under section 256(1) was dismissed, leaving the matter in favour of the assessee. en-us Wed, 20 May 1992 00:00:00 +0530 Tue, 01 Feb 2011 14:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63711 Interest did not accrue on the disputed amount where the assessee had denied liability, filed a civil suit, and claimed interest in that proceeding; on that basis, the Tribunal treated the proposed addition as unsustainable. The proposed question under section 256(1) was also held not fit for reference because the legal position on accrual had already been settled by higher courts, making the reference only academic. The application under section 256(1) was dismissed, leaving the matter in favour of the assessee. Case-Laws Income Tax Wed, 20 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63711