Govt. not charging fees exclusively from assessee not a ground for non-disallowance u/s 40(a)(iib)

IT: Exclusivity in terms of provision of section 40(a)(iib) is not to be determined with reference to issue as to whether anybody else is also being levied same fee or charge, but it has to be determined having regard to object of provision

from www.taxmann.com Latest Case Laws https://ift.tt/2JRdIkF