https://www.taxtmi.com/caselaws?id=62293 The Tribunal upheld the decisions of the CIT(A) in deleting the addition of a sum as income for the assessment year 1990-91 and in dismissing the disallowance under section 45B of the vend fee payable to the Government of Kerala. The Tribunal found that the amount in question was not income accrued to the assessee for the relevant assessment year and that the provisions of section 43B did not apply to the vend fee payable. en-us Wed, 15 Apr 1998 00:00:00 +0530 Wed, 19 Jan 2011 11:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62293 The Tribunal upheld the decisions of the CIT(A) in deleting the addition of a sum as income for the assessment year 1990-91 and in dismissing the disallowance under section 45B of the vend fee payable to the Government of Kerala. The Tribunal found that the amount in question was not income accrued to the assessee for the relevant assessment year and that the provisions of section 43B did not apply to the vend fee payable. Case-Laws Income Tax Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62293