https://www.taxtmi.com/caselaws?id=64750 After a suit is filed, entitlement to pendente lite interest is governed by the court's discretion under section 34 of the Code of Civil Procedure, 1908, rather than by the original contract alone. The claim does not become a vested or accrued right for the post-suit period until the competent court passes the decree awarding such interest. Applying that principle, the interest relatable to 1 January 1980 to 31 December 1980 was held not to have accrued in the previous year relevant to assessment year 1981-82, so the addition was not sustainable for that year. en-us Mon, 24 Apr 1989 00:00:00 +0530 Wed, 09 Feb 2011 16:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64750 After a suit is filed, entitlement to pendente lite interest is governed by the court's discretion under section 34 of the Code of Civil Procedure, 1908, rather than by the original contract alone. The claim does not become a vested or accrued right for the post-suit period until the competent court passes the decree awarding such interest. Applying that principle, the interest relatable to 1 January 1980 to 31 December 1980 was held not to have accrued in the previous year relevant to assessment year 1981-82, so the addition was not sustainable for that year. Case-Laws Income Tax Mon, 24 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64750