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of <h1>Interest under Rajasthan Sales Tax Act deductible as revenue expenditure under Income Tax Act.</h1> The High Court of Rajasthan held that interest paid under s. 11B of the Rajasthan Sales Tax Act is deductible as a revenue expenditure under s. 37(1) of ... Business Expenditure, Interest The High Court of Rajasthan held that interest paid under s. 11B of the Rajasthan Sales Tax Act is deductible as a revenue expenditure under s. 37(1) of the Income Tax Act. The Tribunal was not justified in disallowing the deduction. The decision favored the assessee.
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