https://www.taxtmi.com/caselaws?id=65775 An appeal before the first appellate authority was held maintainable where the grounds extended beyond interest under section 139(8), including objections on depreciation, tax rate classification and the nature of a payment; the matter therefore fell within section 246(c), and the Revenue's maintainability objection failed. A payment made within the financial year under Chapter XVIII-C was treated as advance tax for computing interest under section 139(8), even though it was paid after the date prescribed under section 211; the Revenue's objection on that point was rejected. The departmental challenge thus failed on both jurisdiction and merits, and the order under appeal was upheld. en-us Fri, 11 Jun 1982 00:00:00 +0530 Fri, 18 Feb 2011 16:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65775 An appeal before the first appellate authority was held maintainable where the grounds extended beyond interest under section 139(8), including objections on depreciation, tax rate classification and the nature of a payment; the matter therefore fell within section 246(c), and the Revenue's maintainability objection failed. A payment made within the financial year under Chapter XVIII-C was treated as advance tax for computing interest under section 139(8), even though it was paid after the date prescribed under section 211; the Revenue's objection on that point was rejected. The departmental challenge thus failed on both jurisdiction and merits, and the order under appeal was upheld. Case-Laws Income Tax Fri, 11 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65775