https://www.taxtmi.com/caselaws?id=395143 The court held that the Gallonage Fee, Licence Fee, and Shop Rental (Kist) for FL-9 licences are disallowable under Section 40(a)(iib) of the Income Tax Act. However, the disallowance of Licence Fee and Shop Rental (Kist) for FL-1 licences and Surcharge on Sales Tax and Turnover Tax was set aside as they were not considered exclusive levies on the appellant. The assessments for the relevant years were remitted to the Assessing Officer for recomputation based on the court's decision, resulting in the disposal of the appeals. en-us Thu, 30 Apr 2020 00:00:00 +0530 Fri, 08 May 2020 10:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395143 The court held that the Gallonage Fee, Licence Fee, and Shop Rental (Kist) for FL-9 licences are disallowable under Section 40(a)(iib) of the Income Tax Act. However, the disallowance of Licence Fee and Shop Rental (Kist) for FL-1 licences and Surcharge on Sales Tax and Turnover Tax was set aside as they were not considered exclusive levies on the appellant. The assessments for the relevant years were remitted to the Assessing Officer for recomputation based on the court's decision, resulting in the disposal of the appeals. Case-Laws Income Tax Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395143