https://www.taxtmi.com/caselaws?id=37487 An objection to interest under section 18A(6) of the Indian Income-tax Act, 1922 was maintainable in appeal only where the assessee denied liability to pay interest at all, or denied liability to be assessed, but not where the challenge was confined to the quantum, computation, method, reduction, or waiver of the interest charged. The statutory scheme distinguishes a root challenge to liability from a dispute over how interest was calculated or whether it should be reduced on discretionary grounds. Accordingly, an appeal lies only against the very existence of liability, not against the amount levied. en-us Thu, 27 Jul 1978 00:00:00 +0530 Tue, 30 Mar 2010 11:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37487 An objection to interest under section 18A(6) of the Indian Income-tax Act, 1922 was maintainable in appeal only where the assessee denied liability to pay interest at all, or denied liability to be assessed, but not where the challenge was confined to the quantum, computation, method, reduction, or waiver of the interest charged. The statutory scheme distinguishes a root challenge to liability from a dispute over how interest was calculated or whether it should be reduced on discretionary grounds. Accordingly, an appeal lies only against the very existence of liability, not against the amount levied. Case-Laws Income Tax Thu, 27 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37487