https://www.taxtmi.com/caselaws?id=358959 Under Section 40(a)(iib) of the Income-tax Act, levies imposed exclusively on the assessee must be tested against the object of the provision, not merely by comparing whether similar charges are borne by others. The FL-9 licence fee and gallonage fee were treated as exclusive levies arising from the assessee's monopoly position, while the shop licence fee and surcharge on sales tax involved two possible views on statutory applicability. In that situation, the appellate authority was justified in granting stay subject to a partial deposit, and the condition requiring payment of 20% of the outstanding demand in instalments was upheld. en-us Fri, 13 Apr 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358959 Under Section 40(a)(iib) of the Income-tax Act, levies imposed exclusively on the assessee must be tested against the object of the provision, not merely by comparing whether similar charges are borne by others. The FL-9 licence fee and gallonage fee were treated as exclusive levies arising from the assessee's monopoly position, while the shop licence fee and surcharge on sales tax involved two possible views on statutory applicability. In that situation, the appellate authority was justified in granting stay subject to a partial deposit, and the condition requiring payment of 20% of the outstanding demand in instalments was upheld. Case-Laws Income Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358959