https://www.taxtmi.com/caselaws?id=207520 A payment made as consideration for the exclusive privilege to vend toddy is not a fee within section 43B(a) of the Income-tax Act merely because it is described as a licence fee in the auction rules. The provision covers sums payable by way of tax, duty, cess or fee, but the true character of the levy controls, and Supreme Court authority treats such payment as consideration for the privilege rather than a fee for section 43B purposes. The disallowance could not therefore be sustained on the footing that the amount was unpaid fee. en-us Tue, 05 Jan 2010 00:00:00 +0530 Thu, 15 Dec 2011 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207520 A payment made as consideration for the exclusive privilege to vend toddy is not a fee within section 43B(a) of the Income-tax Act merely because it is described as a licence fee in the auction rules. The provision covers sums payable by way of tax, duty, cess or fee, but the true character of the levy controls, and Supreme Court authority treats such payment as consideration for the privilege rather than a fee for section 43B purposes. The disallowance could not therefore be sustained on the footing that the amount was unpaid fee. Case-Laws Income Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207520