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1986 (8) TMI 137 - ITAT HYDERABAD-AExtract: ....... brought out in the above cases. In the instant case what is levied is fee but not tax. Hence, section 43B cannot be applied, Hence, the disallowance made of Rs. 25,298 under section 43B is not justified. The Commissioner (Appeals) was right in deleting the sum of Rs. 25,298. We uphold his order. 5. In the result, the appeal fails and is dismissed.
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