Question ID : 40954

Section.43B(a)- Any tax, duty, cess or fee etc

Sec.43B(a) allows any tax, duty, cess or fee by whatever name called under any law for time being in force on payment basis. A company is paying lease rent to TN Govt for land taken on lease from Govt. It has made provision for rent arrears as the matter is in litigation. Is this amount provided towards arrears rent will be covered in sec.43B(a) and allowed on only payment basis? If not in sec.43B(a), will it get disallowed under any other section? Pls clarify. Thanks.

Answer ID : 80894

Will not be covered under 43B(a) Inference:- (1) CIT Vs. Varas International (P) Ltd (1997) 225 ITR 831(Cal). (2) "Ejusdem generis rule.”

Answer ID : 80986

no. rent is not tax and can be claimed on provision

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