Interest will accrue on specified date if any agreement specify such date

Advocate Akhilesh Kumar Sah Credit Suisse Finance (India) P. Ltd. Appeal: When An Instrument Or An Agreement Stipulates That Interest Shall Be Payable At A Specified Date, Interest Does Not Accrue To Holder Thereof On Any Date Prior Thereto Recently, in  Credit Suisse Finance (India) P. Ltd. vs. DCIT & vice-versa [ITA No. 1435/M/2016 AY: 2011-12, ITA No.1436/M/2016 AY: 2010-11 with ITA Nos.1415 & 1416/M/2016 AYs: 2010-11 & 2011-12, decided on 21.12.2018], the cross appeals were directed against the orders passed by CIT(A)-12, Mumbai which related to Assessment Years 2010-11 &...