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of <h1>Interest on Sales Tax Arrears Deductible under Income-tax Act</h1> <h3>Commissioner Of Income-Tax Versus Western Indian State Motors</h3> Commissioner Of Income-Tax Versus Western Indian State Motors - [1988] 174 ITR 116, 70 CTR 46 The High Court of Rajasthan ruled that interest paid by the assessee to the sales tax department on arrears of sales tax is an admissible deduction under section 37 of the Income-tax Act, 1961. The decision was based on a previous Supreme Court ruling and a similar case involving the same assessee. The Revenue's appeal was dismissed, and no costs were awarded.
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