https://www.taxtmi.com/caselaws?id=67230 Royalty paid for quarrying limestone was held to be contractual consideration for mineral extraction, not a tax or duty. Because section 43B applies only to sums payable by way of tax or duty under law, the unpaid royalty did not fall within that provision. The disallowance was therefore unsustainable and the assessee's claim was allowed. en-us Wed, 30 Oct 1991 00:00:00 +0530 Wed, 09 Mar 2011 16:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67230 Royalty paid for quarrying limestone was held to be contractual consideration for mineral extraction, not a tax or duty. Because section 43B applies only to sums payable by way of tax or duty under law, the unpaid royalty did not fall within that provision. The disallowance was therefore unsustainable and the assessee's claim was allowed. Case-Laws Income Tax Wed, 30 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67230