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