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Documents citing Mewar Motors vs Deputy Commissioner Of Income Tax. on 30 April, 1996

Southern Electrodes Ltd. vs Asstt. Commissioner Of Income Tax on 31 August, 2006

6.11 As may be seen from the foregoing discussion, there appears at the most some divergence of judicial opinion on the nature of interest levied on the delayed payment of sales tax liability, which is akin to repayment of sales tax loan in the instant case. While the only decision of the Rajasthan High Court in the case of Mewar Motors v. CIT, cited supra, relied upon by the lower authorities in the orders impugned herein as well as by the learned Departmental Representative before me, is in favour of the Revenue, in all other cases discussed above, out of which we have noted four decisions rendered by the Rajasthan High Court itself, including two of them cited by the assessee only, which decided the issue in favour of the assessee.
Income Tax Appellate Tribunal - Hyderabad Cites 18 - Cited by 0 - Full Document

Royal Drinks Pvt. Ltd., Nagpur vs Income Tax Officer, Ward 4(3), Nagpur on 24 April, 2024

enumerated u/c (a) can said be taxes/duties etc., and attracts the application of provisions of section 43B(a) of the Act in view of judicial precedents including; 'Shree Pipes Vs DCIT' [2007, Taxmann 442 (Raj)], 'CIT Vs Andhra Sugars' [2014, 367 ITR 195 (AP&T)] 'Mewar Motors Vs CIT' [2004, 260 ITR 218 (Raj)] wherein their Hon'ble lordships have upheld the applicability of section 43B of the Act in relation to unpaid interest on item falling u/c (a).
Income Tax Appellate Tribunal - Nagpur Cites 29 - Cited by 0 - Full Document

Jt.Cit (Osd)-Cc- 1(4), Mumbai vs Aditya Birla Nuvo Ltd (Since ... on 17 November, 2025

b) The AO has disallowed the interest observing that the Hon'ble Rajasthan High Court in the case of Mewar Motors v. CIT (2003) 260 ITR 218 has held in context of sales tax liability, that interest on sales tax is covered within the ambit of section 43B. Hence, on the same logic, interest on electricity tax is a part and parcel of electricity tax and is therefore, covered u/s 43B of the Act. Since,the interest on electricity tax did not crystallize during the year,the same shall be allowed as and when the liability is crystallized and is paid.
Income Tax Appellate Tribunal - Mumbai Cites 86 - Cited by 0 - Full Document

Udaipur Distillery Co. Ltd. vs Joint Commissioner Of Income-Tax, ... on 17 February, 2006

In reference to interest on sales tax being part of the sales tax, it has been held by the Hon'ble Jurisdictional High Court in the case of Mewar Motors v. CIT that such interest was to be treated at par with the amount of sales tax in so far as the disallowance under Section 43B is concerned and hence, was held to be deductible only on payment. Applying the same ratio to the facts in dispute, it becomes obvious that the interest on unpaid bottling fee would get the same treatment as the bottling fee itself.
Income Tax Appellate Tribunal - Jodhpur Cites 4 - Cited by 3 - Full Document
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