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Interpretation of the term "Mandi fee" under s. 43B of the IT Act, 1961. Analysis: The judgment involves multiple cases where the issue pertains to the classification of Mandi fee under s. 43B of the IT Act, 1961. The Department contended that the outstanding balances in the Mandi Tax Account should be added to the income of the assessee as per s. 43B. However, the CIT(A) held that Mandi Tax was a fee for services rendered, not a tax or duty, and therefore, s. 43B did not apply. The Tribunal, relying on precedent, dismissed the appeals, emphasizing that Mandi fee was a fee, not a tax or duty. The Tribunal referred a common question of law in each case regarding the applicability of s. 43B to Mandi fee. In Misc. Civil Case No. 381 of 1992, a similar question was answered in favor of the assessee based on previous decisions. The Tribunal concluded that the issue had been settled against the Department in prior cases, and there was no new argument to warrant a different view. Consequently, the question was resolved in favor of the assessee and against the Department. The judgment affirms the Tribunal's decision in all cases, answering the common question in the affirmative, favoring the assessee and ruling against the Department. The Court found no compelling reasons to deviate from the established interpretation that Mandi fee falls under the category of a fee rather than a tax or duty as per s. 43B of the IT Act, 1961. The cases were decided accordingly without any costs imposed, and counsel fees were fixed. The order was to be transmitted to the Tribunal for reference, and copies were to be retained in the respective case records for future use.
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