https://www.taxtmi.com/caselaws?id=17605 The High Court determined that Mandi tax payment was correctly classified as a fee, not a tax, for the assessment year 1985-86. As a fee, it did not fall under the provisions of section 43B of the Income-tax Act, 1961. The court upheld the decision to allow the claim of the respondent-assessee, resulting in the deletion of the disallowed amount of Rs. 1,12,269. The ruling favored the assessee, with all raised questions by the Revenue being decided against them. en-us Thu, 18 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 15:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17605 The High Court determined that Mandi tax payment was correctly classified as a fee, not a tax, for the assessment year 1985-86. As a fee, it did not fall under the provisions of section 43B of the Income-tax Act, 1961. The court upheld the decision to allow the claim of the respondent-assessee, resulting in the deletion of the disallowed amount of Rs. 1,12,269. The ruling favored the assessee, with all raised questions by the Revenue being decided against them. Case-Laws Income Tax Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17605