https://www.taxtmi.com/caselaws?id=13228 Interest accrued on delayed payment of sales tax was treated as an integral accretion to the underlying tax liability and, in the statutory context of section 43B(a), as part of "tax" for disallowance purposes. The Court read the words "tax, duty, cess or fee" in light of the provision's object of preventing deduction of unpaid statutory dues, and relied on the sales tax law's deeming treatment of such interest as tax for collection and recovery. The resulting effect was that the assessee could claim deduction only in accordance with section 43B, i.e. on actual payment. en-us Mon, 17 Apr 2006 00:00:00 +0530 Wed, 20 Mar 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13228 Interest accrued on delayed payment of sales tax was treated as an integral accretion to the underlying tax liability and, in the statutory context of section 43B(a), as part of "tax" for disallowance purposes. The Court read the words "tax, duty, cess or fee" in light of the provision's object of preventing deduction of unpaid statutory dues, and relied on the sales tax law's deeming treatment of such interest as tax for collection and recovery. The resulting effect was that the assessee could claim deduction only in accordance with section 43B, i.e. on actual payment. Case-Laws Income Tax Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13228