Commissioner of Income Tax v. Udaipur Distillery Co. Ltd.

268 ITR 305High Court#3966 most cited

What is Commissioner of Income Tax v. Udaipur Distillery Co. Ltd. authority for?

A bank guarantee does not satisfy a statutory liability to pay duty to the government if actual payment is required by law. Money must actually flow to the government.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2021.

Also referred to as

CIT vs. Udaipur Distillery Co. Ltd. · 268 ITR 305 · statutory liability · bank guarantee · actual payment · duty payment · Rajasthan High Court

Judgments citing Commissioner of Income Tax v. Udaipur Distillery Co. Ltd.

M.M. AQUA TECHNOLOGIES LTD. vs. COMMISSIONER OF INCOME TAX, DELHI - III

Appeals are allowed in the aforesaid terms

C.A. No.-004742-004743 - 2021Supreme Court11 Aug 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 43B

…, herein we are not concerned with a statutory liability. The assessee is not claiming a deduction in the income tax assessment without actually clearing the statutory liability as had happened in the case of CIT vs: Udaipur. Distillery Co. Ltd. (No. 1) (268 ITR 305) before the Rajasthan High Court in that case there was a statutory liability to pay the duty to the Govt., and it was held that a bank guarantee would not meet the requirements of the section, and money has to actually flow into the illegible. In the case before us, it is a contractual liability where both the parties agree that the outstan…

NIRA BHIMA SAHAKARI SAKHAR KARKHANA LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2178/PUN/2017[2004-05]Status: DisposedITAT Pune06 Feb 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita No.2178/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05 Nira Bhima Sahakari Sakhar Karkhana Ltd., A/P. Shahji Nagar, Tal. Indapur, Dist. Pune-413106. .......अपीलाथ" / Appellant Pan : Aaaan1256C बनाम / V/S. Dcit, Circle-14, ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Pankaj Garg सुनवाई क" तारीख / Date Of Hearing : 04.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 06.02.2020 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Filed By The Assessee Is Against The Order Of The Cit(A)-7, Pune Dated 03.07.2017 For The Assessment Year 2004-05. 2. Despite Service Of Notice By The Itat, There Was None To Represent The Assessee. Therefore, This Appeal Is Being Decided On The Basis Of Material Available On Record & After Hearing The Ld. Dr For The Revenue. 3. The Assessee Is Engaged In The Business Of Manufacturing Of White Sugar. In This Appeal, The Issues Raised By The Assessee In The Grounds Of Appeal Are :-

For Appellant: NoneFor Respondent: Shri Pankaj Garg

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as ‘revenue’ to the State. The Hon’ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that ‘tax’, ‘duty’, ‘cess’ or ‘fee’ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. The Hon’ble High Court further cla…

ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE vs. BHIMA S.S.K. LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 847/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

MAJALGAON S.S.K. LTD.,,BEED vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 830/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI VITTHAL S.S.K. LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 824/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHREE PANDURANG S.S.K. LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 823/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

SHRI GANESH S.S.K. LTD.,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 665/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

SHRI GANESH S.S.K. LTD.,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 664/PUN/2014[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

BHIMA S.S.K. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 529/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

SHREE ADINATH SSK LTD.,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 471/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

SAHAKAR MAHARSHI SHANKARRAO MOHITE PATIL SSK LTD.,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 470/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

LOKNETE BALASAHEB DESAI S.S.K. LTD.,,SATARA vs. DEPUTYCOMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 469/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SAHAKAR MARSHI SHANKARRAO MOHITE PATIL SSK LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 388/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHREE SIDDHESHWAR SSK LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 384/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LOKNETE BALASAHEB DESAI SAHAKARI, SATARA

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 320/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

YASHWANTRAO MOHITE KRISHNA SAHAKARI SAKHAR KARKHANA LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1918/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

KISANVEER SATARA SAHAKARI SAKHAR KARKHANA LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1917/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

BHIMA S.S.K. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1351/PUN/2014[2008-09]Status: DisposedITAT Pune04 Sept 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI GANESH SAHAKARI SAKHAR KARKHANA LTD.,K. LTD.,, AHMEDNAGAR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1220/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI GANESH SAHAKARI SAKHAR KARKHANA LTD.,K. LTD.,, AHMEDNAGAR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1219/PUN/2014[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl.

…to show that the assessee is under obligation to pay Government Guarantee Fee on account of statutory requirement as „revenue‟ to the State. The Hon‟ble Rajasthan High Court in the case of Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd. reported as 268 ITR 305 has held that „tax‟, „duty‟, „cess‟ or „fee‟ constituting a class, denotes various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. “The Hon‟ble High Court further cl…

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Commissioner of Income Tax v. Udaipur Distillery Co. Ltd. (268 ITR 305) — Cited in 30 Judgments | BharatTax