M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX
WP/26589/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
15.
As to whether the `fee’ are the amounts paid
for a privilege and or not an obligation, but the payment
is voluntarily came to be examined by the Hon’ble Apex
Court
in
SOUTHERN
PHARMACEUTICALS
&
CHEMICALS, TRICHUR & ORS. ETC. V. STATE OF
KERALA
&
ORS.
ETC.,
AND
MUNICIPAL
CORPORATION OF DELHI & ORS., V. MOHD. YASIN
reported
