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2021 (12) TMI 601 - HC - Income TaxMinimum Alternate Tax (MAT) - Applicability of section 115JB on electricity company - Applicability of section 43B in respect of the electricity duty collected - HELD THAT:- Questions of law raised in the appeals are covered by the judgment of this Court reported in Kerala State Electricity Board V. Deputy Commissioner of Income Tax [2010 (11) TMI 127 - KERALA HIGH COURT]. - Decided in favour of assessee.
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