https://www.taxtmi.com/caselaws?id=66402 The Tribunal determined that the fee imposed by the Agricultural Marketing Committee was categorized as a fee and not a tax under section 43B of the Income-tax Act, 1961. As the fee was considered payment for specific services rendered by the committee to individuals, it did not fall under the definition of a tax intended for general revenue. Consequently, the Tribunal upheld the decision to delete the disallowance of the fee, amounting to Rs. 25,298, and dismissed the revenue's appeal. en-us Tue, 26 Aug 1986 00:00:00 +0530 Thu, 24 Feb 2011 13:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66402 The Tribunal determined that the fee imposed by the Agricultural Marketing Committee was categorized as a fee and not a tax under section 43B of the Income-tax Act, 1961. As the fee was considered payment for specific services rendered by the committee to individuals, it did not fall under the definition of a tax intended for general revenue. Consequently, the Tribunal upheld the decision to delete the disallowance of the fee, amounting to Rs. 25,298, and dismissed the revenue's appeal. Case-Laws Income Tax Tue, 26 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66402