Tribunal held that approval fee payable to the VUDA for renewal of construction plan and electricity license which was a State Government authority constituted to regulate development of city and large scale construction projects, fall under category of ‘fees’ u/S. 43B  hence  allowable on actual payment and not on the basis of provision.  The assessee contended that the assessee is following the percentage completion method hence the amount disallowed u/s 43B should be reduced from the work in progress. Tribunal remanded the issue for verification.    (AY.  2014-15, 2015-16)