https://www.taxtmi.com/caselaws?id=57013 The Appellate Tribunal upheld the Commissioner (Appeals) decision to delete the addition of Rs. 25,009 on account of Market Committee fee for the assessment year 1984-85. The Tribunal determined that the Market Committee fee was not considered a tax or duty under section 43B of the Income-tax Act, 1961, based on a judgment from the Punjab and Haryana High Court. As the fee did not meet the criteria of a tax or duty, the Tribunal dismissed the revenue's appeal, affirming the deletion of the fee from the assessee's income. en-us Tue, 15 Jul 1986 00:00:00 +0530 Tue, 07 Dec 2010 18:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57013 The Appellate Tribunal upheld the Commissioner (Appeals) decision to delete the addition of Rs. 25,009 on account of Market Committee fee for the assessment year 1984-85. The Tribunal determined that the Market Committee fee was not considered a tax or duty under section 43B of the Income-tax Act, 1961, based on a judgment from the Punjab and Haryana High Court. As the fee did not meet the criteria of a tax or duty, the Tribunal dismissed the revenue's appeal, affirming the deletion of the fee from the assessee's income. Case-Laws Income Tax Tue, 15 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57013