https://www.taxtmi.com/caselaws?id=208849 The High Court upheld the Tribunal's decision, ruling that the interest liability only crystallized with the consent decree in 2001, allowing the assessee to claim the deduction in the assessment year 2000-01. The appeal was dismissed, affirming that the Assessing Officer's position was incorrect, and no legal question arose. en-us Fri, 30 Sep 2011 00:00:00 +0530 Tue, 31 Jan 2012 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208849 The High Court upheld the Tribunal's decision, ruling that the interest liability only crystallized with the consent decree in 2001, allowing the assessee to claim the deduction in the assessment year 2000-01. The appeal was dismissed, affirming that the Assessing Officer's position was incorrect, and no legal question arose. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208849