https://www.taxtmi.com/caselaws?id=12230 The Tribunal upheld the decision to allow the interest payment disallowed by the Assessing Officer, as changes were made in the agreement with mutual consent. The court dismissed the Revenue's appeal, confirming that the changes were valid and not a substantial question of law. The court agreed that the agreement could be amended by mutual consent, and the Tribunal had jurisdiction to consider changes made with mutual consent. The court found no evidence of collusiveness in varying the agreement terms and upheld the Tribunal's decision. en-us Mon, 16 Sep 2002 00:00:00 +0530 Sat, 20 Feb 2010 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12230 The Tribunal upheld the decision to allow the interest payment disallowed by the Assessing Officer, as changes were made in the agreement with mutual consent. The court dismissed the Revenue's appeal, confirming that the changes were valid and not a substantial question of law. The court agreed that the agreement could be amended by mutual consent, and the Tribunal had jurisdiction to consider changes made with mutual consent. The court found no evidence of collusiveness in varying the agreement terms and upheld the Tribunal's decision. Case-Laws Income Tax Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12230