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    <title>Supreme Court: Vend Fee Deductible Only Upon Payment u/s 43B of Income Tax Act.</title>
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    <description>Disallowance u/s 43B - vend fee outstanding as a liability payable to the Government of Kerala as on the last day of the accounting year - it would be a &amp;#39;fee&amp;#39; by &amp;#39;whatever name called&amp;#39; - to be allowed only on actual payment - SC</description>
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      <description>Disallowance u/s 43B - vend fee outstanding as a liability payable to the Government of Kerala as on the last day of the accounting year - it would be a &amp;#39;fee&amp;#39; by &amp;#39;whatever name called&amp;#39; - to be allowed only on actual payment - SC</description>
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