https://www.taxtmi.com/caselaws?id=286476 The Court affirmed the Tribunal's decision, ruling in favor of the assessee and against the Department in cases concerning the classification of Mandi fee under s. 43B of the IT Act, 1961. It was held that Mandi fee is a fee for services rendered, not a tax or duty, and therefore, s. 43B does not apply. The Court found no reason to deviate from the established interpretation. The cases were decided in favor of the assessee without costs imposed, and the order was to be transmitted to the Tribunal for reference. en-us Mon, 25 Mar 1996 00:00:00 +0530 Fri, 28 Feb 2020 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286476 The Court affirmed the Tribunal's decision, ruling in favor of the assessee and against the Department in cases concerning the classification of Mandi fee under s. 43B of the IT Act, 1961. It was held that Mandi fee is a fee for services rendered, not a tax or duty, and therefore, s. 43B does not apply. The Court found no reason to deviate from the established interpretation. The cases were decided in favor of the assessee without costs imposed, and the order was to be transmitted to the Tribunal for reference. Case-Laws Income Tax Mon, 25 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286476