Section 263 Revision: Interest Disallowance Not Erroneous if Aligned with Jurisdictional High Court Decision u/s 36(1)(iii).

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....Revision u/s 263 - interest disallowance u/s 36(1)(iii) - When the case of the assessee is covered by the binding decision of the jurisdictional High Court, then there is no scope for holding the assessment order to be erroneous and prejudicial to the interest of revenue. - AT....