TMI Blog2003 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in this appeal is covered by the earlier decision of this court in the case of CIT v. Sri Balaji and Co., against the appellants. In the said decision, 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to as "the Act"), the appellants have called in question the correctness of the order dated December 26, 2002, passed by the Income-tax Appellate Tribunal, Bangalore. Heard Sri Seshachala, learned counsel appearing for the appellants on the merits. The substantial question of law that arises for our consideration in this appeal is as hereunder: "Whether the amount of 'kist' payable by the; a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government by the assessee. It is useful to refer to the observations made by the Division Bench of this court in the said case which reads as hereunder: "If the Legislature has used specific language then it cannot be stretched to include certain sums which are not in the nature of payment mentioned by the Legislature. Payment of lease money/rental may be a statutory liability but however any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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