2003 (12) TMI 13

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....enue contends that notwithstanding the absence of the words "cess or fee" in section 43B(a) of the Income-tax Act, 1961, prior to its amendment, which amendment was with effect from April 1, 1989, the section should be regarded as being applicable in respect of payment of cess and fees as well for the assessment year 1985-86 when that amendment was not on the statute book. The Tribunal having reje....

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....imposition by whatever name called, it will have to be held that the Legislature itself recognised that prior to amendment the relevant section was not required to be construed as taking within its fold payments such as royalty. It has been covered after the amendment. The Tribunal, in our view, was right in holding that the Revenue cannot be allowed to take advantage of the amended provision i....