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of <h1>Karnataka High Court: 'Kist' not Tax for Section 43B</h1> The High Court of Karnataka held that 'kist' does not qualify as tax or duty and cannot be disallowed under section 43B. The decision of the Income-tax ... Deduction Only on Actual Payment, Kist, Liquor Business The High Court of Karnataka ruled that 'kist' is not considered as tax or duty and cannot be disallowed under section 43B. The Income-tax Appellate Tribunal's decision was upheld, citing a previous case. The judgment was in favor of the assessee and against the Revenue.
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