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2015 (6) TMI 1121 - HC - Income TaxAddition u/s 43B - Electricity duty payable under section 3(1) of the Electricity Duty Act, 1963 and surcharge payable to Government - Held that:- The issue stands already decided in favour of the assessee by virtue of the judgment of this court in Kerala State Electricity Board v. Deputy CIT [2010 (11) TMI 127 - Kerala High Court] wherein held Section 43B cannot be invoked in making the assessment of the liability of the appellant under the Income-tax Act with regard to the amounts collected by the appellant pursuant to the obligation cast on the appellant under section 5 of the Kerala Electricity Duty Act, 1963. - Decided against revenue Application of section 115JB as to tax book profit - Held that:- The Commissioner (Appeals) found this issue in favour of the assessee and this was confirmed by the Tribunal. This issue is also covered in the aforesaid judgment of this court rendered in the case of the respondent-assessee itself.- Decided against revenue
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