https://www.taxtmi.com/caselaws?id=63257 Section 43B applies only to sums payable by way of tax, duty, cess or fee under a law in force, so a contractual licence fee does not qualify merely because it is recoverable as arrears of land revenue. The liability here arose from a negotiated agreement, not from a statutory impost, and the recovery mechanism under the Punjab Land Revenue Act affected only enforcement, not the character of the payment. Statutory royalty authorities were distinguished because those cases involved liabilities created by law. The disallowance was therefore held unjustified and the issue was decided in favour of the assessee. en-us Tue, 15 May 2001 00:00:00 +0530 Fri, 28 Jan 2011 17:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63257 Section 43B applies only to sums payable by way of tax, duty, cess or fee under a law in force, so a contractual licence fee does not qualify merely because it is recoverable as arrears of land revenue. The liability here arose from a negotiated agreement, not from a statutory impost, and the recovery mechanism under the Punjab Land Revenue Act affected only enforcement, not the character of the payment. Statutory royalty authorities were distinguished because those cases involved liabilities created by law. The disallowance was therefore held unjustified and the issue was decided in favour of the assessee. Case-Laws Income Tax Tue, 15 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63257