https://www.taxtmi.com/caselaws?id=750620 VAT paid by a State-owned liquor wholesaler was held not to fall within the disallowance in section 40(a)(iib) because the provision applies to specified fees and charges, not to tax. VAT under the Chhattisgarh Value Added Sales Tax Act, 2003 was treated as a tax and therefore outside the scope of the section. The Tribunal also followed its coordinate-bench view in the assessee's earlier years and found no basis to depart from that position. On that reasoning, the disallowance was unsustainable. en-us Wed, 20 Mar 2024 00:00:00 +0530 Sun, 24 Mar 2024 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750620 VAT paid by a State-owned liquor wholesaler was held not to fall within the disallowance in section 40(a)(iib) because the provision applies to specified fees and charges, not to tax. VAT under the Chhattisgarh Value Added Sales Tax Act, 2003 was treated as a tax and therefore outside the scope of the section. The Tribunal also followed its coordinate-bench view in the assessee's earlier years and found no basis to depart from that position. On that reasoning, the disallowance was unsustainable. Case-Laws Income Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750620