https://www.taxtmi.com/caselaws?id=14429 The court ruled in favor of the assessee, holding that the amended provisions of section 214 applied to the case, entitling the assessee to claim interest. The court found that the right to receive interest accrued to the assessee only after the first appellate authority's order was given effect, and thus the interest granted was correct. The Department's argument that the amendment did not apply was dismissed, and the appeal was dismissed with no order as to costs. en-us Fri, 30 Mar 2001 00:00:00 +0530 Wed, 15 Jul 2009 17:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14429 The court ruled in favor of the assessee, holding that the amended provisions of section 214 applied to the case, entitling the assessee to claim interest. The court found that the right to receive interest accrued to the assessee only after the first appellate authority's order was given effect, and thus the interest granted was correct. The Department's argument that the amendment did not apply was dismissed, and the appeal was dismissed with no order as to costs. Case-Laws Income Tax Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14429