2003 (7) TMI 16

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....P. Vishwanatha Shetty J.- Learned counsel for the appellants submits that the certified copy of the impugned order is produced in I.T.A. No. 202 of 2003. In the light of the said submission, I.A. No. 1 is allowed, production of certified copy dispensed with. In this appeal, filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the appellants have called....

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....on, the Division Bench of this court has taken the view that it is only the statutory liability which is in the nature of tax, duty, cess or fee, to which the provisions of section 43B of the Act are attracted. In the said decision it is held that the provisions of section 43B of the Act cannot be attracted in respect of the kist/rental amount payable to the Government by the assessee. It is usefu....