https://www.taxtmi.com/caselaws?id=13067 Government audit charges payable under the Maharashtra Co-operative Societies law do not fall within the terms "tax, duty, cess or fee" in section 43B of the Income-tax Act, 1961. The word "fee" was read in context with the associated expressions by applying ejusdem generis, so it was confined to a statutory levy of public character and not to payments for audit services rendered by Government auditors. On that reasoning, such audit charges were not subject to disallowance under section 43B, and the issue was resolved in favour of the assessee. en-us Mon, 23 Jul 2001 00:00:00 +0530 Tue, 26 May 2009 12:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13067 Government audit charges payable under the Maharashtra Co-operative Societies law do not fall within the terms "tax, duty, cess or fee" in section 43B of the Income-tax Act, 1961. The word "fee" was read in context with the associated expressions by applying ejusdem generis, so it was confined to a statutory levy of public character and not to payments for audit services rendered by Government auditors. On that reasoning, such audit charges were not subject to disallowance under section 43B, and the issue was resolved in favour of the assessee. Case-Laws Income Tax Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13067