https://www.taxtmi.com/caselaws?id=362827 The judgment addressed the enhanced demand under Section 40(a)(iib) of the Income Tax Act, 1961 for the assessment year 2015-16. The appellant challenged the disallowance of deductions claimed as fees and charges, arguing that the levies were not exclusive to State Government undertakings. The court directed the Commissioner (Appeals) to reconsider the appeal, suspending recovery. The impugned judgment and conditional order were set aside, with the Department instructed to act as per the court's directions. The Writ Appeal was allowed with no order as to costs. en-us Tue, 26 Jun 2018 00:00:00 +0530 Wed, 04 Jul 2018 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362827 The judgment addressed the enhanced demand under Section 40(a)(iib) of the Income Tax Act, 1961 for the assessment year 2015-16. The appellant challenged the disallowance of deductions claimed as fees and charges, arguing that the levies were not exclusive to State Government undertakings. The court directed the Commissioner (Appeals) to reconsider the appeal, suspending recovery. The impugned judgment and conditional order were set aside, with the Department instructed to act as per the court's directions. The Writ Appeal was allowed with no order as to costs. Case-Laws Income Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362827