Section 43B doesn’t cover the enhanced licence fee enforced for allotment of certain land by railways: HC

IT : Section 43B, either in clauses (a) and (b) of sub-section (1), do not cover license fee for allotment of certain land; Where liability to pay enhanced license fee was enforced by Railways upon assessee against lands allotted by it and assessee made provisions in its returns for said amounts but in revenue stated that said provisions properly fell within purview of section 43B and were therefore, not permissible as licence fee,

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