Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge...

Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the wholesale trade under the FL-9 licence will squarely fall within the scope of the disallowances - Disallowance made with respect to the licence fee and shop rental (kist) paid with respect to the FL-1 licences granted to the appellant for retail trade in foreign liquor, cannot be sustained. - disallowance of surcharge on sales tax and turnover tax cannot be sustained. .....

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