{"id":61987,"date":"2026-07-13T11:18:50","date_gmt":"2026-07-13T05:48:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/andhra-pradesh-beverages-corporation-ltd-v-dcit-2025-237-ttj-716-175-taxmann-com-567-hydtrib\/"},"modified":"2026-07-13T11:18:50","modified_gmt":"2026-07-13T05:48:50","slug":"andhra-pradesh-beverages-corporation-ltd-v-dcit-2025-237-ttj-716-175-taxmann-com-567-hydtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/andhra-pradesh-beverages-corporation-ltd-v-dcit-2025-237-ttj-716-175-taxmann-com-567-hydtrib\/","title":{"rendered":"Andhra Pradesh Beverages Corporation Ltd. v. DCIT (2025) 237 TTJ 716 \/ 175 taxmann.com 567 (Hyd)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that the amount collected by the assessee from the licence-holders in terms of ss. 4A to 4C of A.P. (Regulation of Trade in Indian made Foreign Liquor, Foreign Liquor) Act, 1993 cannot be treated as income accruing to the assessee; since the amount collected from the licence-holders has been directly credited to the PD account and thereafter appropriated to various accounts by the Government, it cannot be treated as payment by the assessee to the State Government and therefore, the amounts of privilege fee, special privilege fee, additional privilege fee and contribution to CM Relief Fund cannot be disallowed under s. 40(a)(iib). (AY.2014-15 &amp; 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.40(a)(iib): Amounts not deductible-Business expenditure-Collection and payment of privilege fee, special privilege fee, etc. to the State Government-Disallowance was deleted. [S.37(1), A.P. (Regulation of Trade in Indian made Foreign Liquor, Foreign Liquor) Act, 1993, S 4]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61987","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g7N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61987"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61987\/revisions"}],"predecessor-version":[{"id":61988,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61987\/revisions\/61988"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}