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2013 (2) TMI 530 - ANDHRA PRADESH HIGH COURTDeduction on Payment basis – Unpaid electricity charges - Assessee has debited to the profit and loss account a sum of Rs. 1,67,10,388 towards "power consumed" – It was a demand from Andhra Pradesh Electricity Board - Assessee had paid only a sum of Rs. 1,14,86,598 and the remaining amount of Rs. 52,23,790 was not paid either during the relevant previous year or on or before the time provided under section 139(1) - Held that:- Section 43B of the Act does not speak about the electricity charges - The proviso to the section says that an assessee has to pay the actual liability on or before the due date applicable in his case for furnishing the return of income - Nowhere it is mentioned in the section or proviso to it that unpaid electricity charges are not deductible. Assessee challenging the balance electricity charges of Rs. 52,23,790 filed a writ petition before this court against the APSEB and this court granted interim stay and the writ petition is pending - As such, the assessee has shown the said amount as liability - Provisions of section 43B of the Act would not attract to such unpaid electricity charges. Further, non-payment of such disputed electricity charges to the APSEB cannot be termed as "fees" and that the Revenue has to give deduction to the said amount - such electricity charges are in the nature of statutory liability - Revenue has to allow them as deduction irrespective of whether or not the same has been paid and notwithstanding that the assessee has disputed any liability to pay any part of such charges - Against the Revenue
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