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    <title>2004 (2) TMI 22 - PUNJAB AND HARYANA High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in favor of the judicial officer, ruling that interest on arrears of salary is not taxable income. The court cited previous judgments and found no substantial question of law. Additionally, the court dismissed the appeal due to lack of merit, without considering the delay in filing.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision in favor of the judicial officer, ruling that interest on arrears of salary is not taxable income. The court cited previous judgments and found no substantial question of law. Additionally, the court dismissed the appeal due to lack of merit, without considering the delay in filing.</description>
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