https://www.taxtmi.com/caselaws?id=10595 The court dismissed the review applications due to delay but directed the Department to pay withheld interest amounts with accrued interest by a specified date. The court emphasized the Appropriate Authority's commitment to pay interest on the consideration amount and clarified the interpretation of relevant statutory provisions. Despite the Department's failure to take possession of the property, the court held that vendors were entitled to interest. Exemplary costs were not awarded as the withheld interest was invested and would be paid with accrued interest. en-us Wed, 27 Oct 2004 00:00:00 +0530 Sun, 19 Jul 2009 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10595 The court dismissed the review applications due to delay but directed the Department to pay withheld interest amounts with accrued interest by a specified date. The court emphasized the Appropriate Authority's commitment to pay interest on the consideration amount and clarified the interpretation of relevant statutory provisions. Despite the Department's failure to take possession of the property, the court held that vendors were entitled to interest. Exemplary costs were not awarded as the withheld interest was invested and would be paid with accrued interest. Case-Laws Income Tax Wed, 27 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10595