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of <h1>High Court rules 'kist' not under 43B</h1> The High Court of Karnataka upheld the Income-tax Appellate Tribunal's decision in favor of the assessee, ruling that the 'kist' amount payable to the ... Kist, Deduction only on Actual Payment The High Court of Karnataka upheld the Income-tax Appellate Tribunal's decision that the 'kist' amount payable to the Government by the assessee was not covered under section 43B of the Income-tax Act. The reference was answered in favor of the assessee and against the Revenue.
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