In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma

43B of the Act on account of outstanding electricity duty payable to the State Govt. Since we have already adjudicated this ground in the Revenue’s appeal and confirmed the finding of ld. CIT(A), this ground no. 2 raised in the Cross Objection becomes infructuous. 10. As regards ground No. 1 is concerned the same relates to disallowance