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2023 (6) TMI 980 - SCH - Income TaxApplicability of Section 43B - electricity duty collected by the assessee as per the provisions of Punjab Electricity (Duty) Act, 1958 - As per HC applicability of Section 43B on the electricity duty, needs to be answered against the revenue - HELD THAT:- No ground to interfere with the impugned judgment and order passed by the High Court. Accordingly, the Special Leave Petition is dismissed. Pending application(s), if any, stand disposed of.
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