https://www.taxtmi.com/caselaws?id=55385 The Tribunal allowed the appeals, reversing the AAC's order disallowing the claim for interest on delayed payment of sales tax, citing conflicting decisions and the debatable nature of the issue. The Tribunal held that as per the Supreme Court's decision, where two views are possible, the ITO could not have passed an order under section 154 of the IT Act. Therefore, the orders disallowing the claim for interest on delayed payment of sales tax were required to be vacated. en-us Mon, 07 Jan 1980 00:00:00 +0530 Fri, 26 Nov 2010 17:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55385 The Tribunal allowed the appeals, reversing the AAC's order disallowing the claim for interest on delayed payment of sales tax, citing conflicting decisions and the debatable nature of the issue. The Tribunal held that as per the Supreme Court's decision, where two views are possible, the ITO could not have passed an order under section 154 of the IT Act. Therefore, the orders disallowing the claim for interest on delayed payment of sales tax were required to be vacated. Case-Laws Income Tax Mon, 07 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55385