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)

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CS Bijoy
Published in Income Tax
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