https://www.taxtmi.com/caselaws?id=17798 The High Court of Madhya Pradesh ruled in favor of the assessee, holding that mandi fee was not to be treated as a tax or duty under section 43B of the Income-tax Act, 1961. The Tribunal's decision, based on the understanding that mandi fee did not fall within the scope of taxes mentioned in section 43B, was upheld by the High Court, citing relevant case law. The Department's appeal was dismissed, and the High Court directed the transmission of the order to the Tribunal without any order as to costs, with a fixed counsel fee for each side. en-us Sat, 23 Mar 1996 00:00:00 +0530 Thu, 24 Sep 2009 17:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17798 The High Court of Madhya Pradesh ruled in favor of the assessee, holding that mandi fee was not to be treated as a tax or duty under section 43B of the Income-tax Act, 1961. The Tribunal's decision, based on the understanding that mandi fee did not fall within the scope of taxes mentioned in section 43B, was upheld by the High Court, citing relevant case law. The Department's appeal was dismissed, and the High Court directed the transmission of the order to the Tribunal without any order as to costs, with a fixed counsel fee for each side. Case-Laws Income Tax Sat, 23 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17798