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2023 (2) TMI 795 - AT - Income TaxDisallowance made u/s 43B - Electricity Duty payable - HELD THAT:- As was held by the Tribunal for the assessment year 2014-15 [2020 (11) TMI 113 - ITAT DELHI] we hold that the AO is not justified in disallowing the Electricity Duty payable invoking the provisions of section 43B of the Act. Therefore, we set aside the order of the ld. CIT (Appeals) and allow the appeal of the assessee.
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