https://www.taxtmi.com/caselaws?id=247353 The Calcutta High Court dismissed the revenue's appeal under section 260A of the Income Tax Act, challenging the Tribunal's order. The court held that the appeal violated CBDT Instructions as the tax effect was below Rs.10,00,000 and interest should not be included unless its chargeability is in dispute. The court emphasized that interest follows the claim on principal automatically. Therefore, the appeal was dismissed solely on the ground of violating the Instructions, leading to the connected application being disposed of as infructuous. en-us Fri, 11 Apr 2014 00:00:00 +0530 Fri, 09 May 2014 10:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247353 The Calcutta High Court dismissed the revenue's appeal under section 260A of the Income Tax Act, challenging the Tribunal's order. The court held that the appeal violated CBDT Instructions as the tax effect was below Rs.10,00,000 and interest should not be included unless its chargeability is in dispute. The court emphasized that interest follows the claim on principal automatically. Therefore, the appeal was dismissed solely on the ground of violating the Instructions, leading to the connected application being disposed of as infructuous. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247353