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electricity charges for unauthorised use, Income Tax

Issue Id: - 105715
Dated: 24-5-2013
By:- satbir singh wahi

electricity charges for unauthorised use


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Charges has been levied by electricity board for unauthorised use of electricity. Whether these charges can be claimed as deductible under  Income Tax Act.

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Showing Replies 1 to 1 of 1 Records

Page: 1


1 Dated: 28-5-2013
By:- CA GOPALJI AGRAWAL

If it is in the nature of charges for consumption of electricity then deductible and in case penalty then not so.


Page: 1

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