https://www.taxtmi.com/caselaws?id=10471 Kist payable to the State Government was characterised as a rental liability, not a statutory impost in the nature of tax, duty, cess or fee. Section 43B applies only to specified statutory liabilities and cannot be extended to amounts outside that class. Following earlier authority, unpaid kist was held not to fall within section 43B, so deduction could not be disallowed merely because payment had not been made. en-us Wed, 02 Jul 2003 00:00:00 +0530 Thu, 16 Jul 2009 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10471 Kist payable to the State Government was characterised as a rental liability, not a statutory impost in the nature of tax, duty, cess or fee. Section 43B applies only to specified statutory liabilities and cannot be extended to amounts outside that class. Following earlier authority, unpaid kist was held not to fall within section 43B, so deduction could not be disallowed merely because payment had not been made. Case-Laws Income Tax Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10471