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2010 (3) TMI 867 - PUNJAB AND HARYANA HIGH COURTWhether ITAT was legally correct in allowing the electricity expenses in toto merely because such a bill had been raised by the Electricity Board, ignoring that the assessee itself had admitted that no manufacturing activity had been carried out during the year under assessment and that the assessee had failed to prove that the entire electricity expenses had wholly and exclusively been laid out for the purposes of its business – Held that:- assessee-respondent has been carrying out its normal activity except that there was no manufacturing activities undertaken during the assessment year under consideration. Therefore, expenses on account of electricity and power have been rightly allowed, even otherwise payments in respect of electricity and power have been made in accordance with the electricity/ power bills raised by the Electricity Board, appeal dismissed
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