https://www.taxtmi.com/caselaws?id=208953 The Tribunal allowed the appeal, finding the appeal maintainable under Section 246A due to the non-granting of credit for withholding tax under Sections 90/91. It directed the Commissioner of Income-tax (Appeals) to entertain and decide on the merits. Additionally, the Tribunal directed the Assessing Officer to grant tax credit of Rs.8,38,764 under Sections 90 and 91, modifying the computation for refund accordingly. The decision emphasized a liberal interpretation of the right to appeal, ensuring comprehensive redressal of the assessee's grievances. en-us Fri, 26 Nov 2010 00:00:00 +0530 Mon, 05 Aug 2013 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208953 The Tribunal allowed the appeal, finding the appeal maintainable under Section 246A due to the non-granting of credit for withholding tax under Sections 90/91. It directed the Commissioner of Income-tax (Appeals) to entertain and decide on the merits. Additionally, the Tribunal directed the Assessing Officer to grant tax credit of Rs.8,38,764 under Sections 90 and 91, modifying the computation for refund accordingly. The decision emphasized a liberal interpretation of the right to appeal, ensuring comprehensive redressal of the assessee's grievances. Case-Laws Income Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208953