Commiioner Of Income Tax vs Mcdowell & Co. Ltd.

Authority: Supreme Court Date: 2009-05-08 AY: 1988-89 Section: 43B Acts: Income Tax Act 1961, Rajasthan Excise Act 1950, Rajasthan Excise Rules 1962, Constitution of India Result: Revenue Citation: (2009) 224 CTR (SC) 16 : (2009) 314 ITR 167 : (2009) 180 TAXMAN 514 : (2009) 23 DTR 122 Justices: Dr. Arijit Pasayat & Dr. Mukundakam Sharma, JJ. Appeal No: Civil Appeal No. 3471 of 2007*
Whether furnishing of bank guarantee for unpaid bottling fees constitutes actual payment under Section 43B of the Income Tax Act, 1961 --- Held No. Whether bottling fees and interest under Rajasthan Excise Act/Rules qualify as 'tax, duty, cess or fee' under Section 43B --- Held No.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart