As per the HC decision fee or charge received by the government is neither tax nor a duty


Last updated: 29 March 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The only common issue in these two appeals of revenue is against the order of CIT(A) deleting the disallowance made by Assessing Officer on account of licence fee payable at Rs.9 lacs in each of the years and not treating the same u/s. 43B of the Act.

Citation :
Income-tax Officer, Wd-7(1), Kolkata.(Appellant) Vs.Happy Home & Hotels Pvt. Ltd.(PAN: AAACH 7373 L)(Respondent)

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro

CS Bijoy
Published in Income Tax
Views : 1378
Share Report Abuse
Comments

CAclubindia's WhatsApp Groups Link

Other Latest Judgments

View More Judgments »


CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Trending Online Classes

view all classess

Follow us

Browse by Category