https://www.taxtmi.com/caselaws?id=103862 The Department's appeal, initially time-barred by 25 days, was ultimately admitted after the delay was condoned due to unavoidable circumstances. The Tribunal ruled in favor of the assessee, allowing the interest payment claim and rebate under section 88 for the amount deposited in the P.P.F. A/c. The Assessing Officer's disallowance of the interest payment was overturned, and the Tribunal upheld the relief under section 88, considering the P.P.F. contribution as part of the taxable income. en-us Fri, 04 May 2001 00:00:00 +0530 Fri, 24 Feb 2012 18:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103862 The Department's appeal, initially time-barred by 25 days, was ultimately admitted after the delay was condoned due to unavoidable circumstances. The Tribunal ruled in favor of the assessee, allowing the interest payment claim and rebate under section 88 for the amount deposited in the P.P.F. A/c. The Assessing Officer's disallowance of the interest payment was overturned, and the Tribunal upheld the relief under section 88, considering the P.P.F. contribution as part of the taxable income. Case-Laws Income Tax Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103862