Surcharge on sales tax and turnover tax is not a 'fee or charge'; no disallowance u/s 40(a)(iib): HC

INCOME TAX : Where State Government undertaking is engaged in wholesale and retail trade of beverages within State, levy of Gallonage Fee, Licence Fee and Shop Rental (kist) with respect to FL-9 licences granted with respect to wholesale of foreign liquor will clearly fall within purview of Section 40(a)(iib) and,

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