https://www.taxtmi.com/caselaws?id=280368 Interest said to have accrued on assigned debt was treated by the Tribunal as not taxable in the assessee's hands on an accrual basis, because the same issue had already been decided in the assessee's own case for earlier years on identical facts. With no distinguishing change shown, the coordinate bench view was followed and the interest addition was held unsustainable. The revenue's challenge to the deletion of the addition therefore failed, and the assessment was not restored. en-us Fri, 28 Sep 2018 00:00:00 +0530 Thu, 02 May 2019 07:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280368 Interest said to have accrued on assigned debt was treated by the Tribunal as not taxable in the assessee's hands on an accrual basis, because the same issue had already been decided in the assessee's own case for earlier years on identical facts. With no distinguishing change shown, the coordinate bench view was followed and the interest addition was held unsustainable. The revenue's challenge to the deletion of the addition therefore failed, and the assessment was not restored. Case-Laws Income Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280368