ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

disallowed the Supply surcharge, Inspection fee, Electricity Duty under section 43B of the Act as the said amounts were not paid during the relevant previous year. 9. On appeal, the CIT(A) observed that the issue of applicability of provisions of section 43B of the Act to the assessee was considered by the High Court of Kerala

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed