https://www.taxtmi.com/caselaws?id=408548 Society commission paid to a cane growers' co-operative society was treated as a statutory liability under the UP Sugarcane (Regulation of Supply and Purchase) Act, 1953. As the liability crystallised only on the statutory order and was paid in the relevant assessment year, the expenditure was allowable in that year despite relating to an earlier period. The disallowance was therefore not sustainable and the claim was allowed in favour of the assessee. en-us Mon, 24 May 2021 00:00:00 +0530 Tue, 15 Jun 2021 07:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408548 Society commission paid to a cane growers' co-operative society was treated as a statutory liability under the UP Sugarcane (Regulation of Supply and Purchase) Act, 1953. As the liability crystallised only on the statutory order and was paid in the relevant assessment year, the expenditure was allowable in that year despite relating to an earlier period. The disallowance was therefore not sustainable and the claim was allowed in favour of the assessee. Case-Laws Income Tax Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408548