Dismissing the  appeal of the revenue the Court held that liability to pay enhanced license fee was enforced by Railways upon assessee against lands allotted by it in periodical interval and assessee kept making provisions in its returns for said amounts held to be allowable as the assessee is following mercantile system of accounting . Court held that S.  43B(1)(g) inserted with effect from 1-4-2017 will accordingly apply to assessment year 2017-18 and subsequent assessment years.