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1988 (12) TMI 62 - PUNJAB AND HARYANA HIGH COURT
Extract:
....... year. However, the Tribunal was not right in observing that the awarding of Rs. 13,871 as interest was in the nature of ex gratia payment. The payment was under the discretion of the court but not ex gratia. For the reasons recorded above, we answer the question in favour of the assessee, that is, in the negative, with costs quantified at Rs. 500.