TMI Blog2022 (10) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... f the tax payable under the Income-tax Act - Applicability of section 43B in respect of the electricity duty collected - As held Section 43B cannot be invoked in making the assessment of the liability of the appellant under the Income-tax Act with regard to the amounts collected by the appellant pursuant to the obligation cast on the appellant under section 5 of the Kerala Electricity Duty Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve dismissal. Applicability of Section 115JB to the assessee Electricity Company - Since the issue involved in the instant matters stand covered by the dismissal of Civil Appeal in this case the instant matters are also dismissed. - Civil Appeal No. 151 of 2015, Civil Appeal No 152/2015, Civil Appeal No 154/2015, Civil Appeal No. 13571/2015, Special Leave Petition (C) No.870/2022 Specia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahapatra, Adv., Mr. V Chandrashekhar Bharathi, Adv., Mr. Santosh Kumar, Adv., Mr. Prashant Singh, Adv., Mr. Navdeep Chahan, Adv., Mr. Raj Bahadur Yadav, AOR For the Respondent(s) : Mr. Ritin Rai, Sr. Adv., Mr. Swetaketu Mishra, Adv., Mr. V. K. Monga, AOR, Mr. Sanjay Jhanwar, Sr. Adv., Mr. Rajat Sharma, Adv., Ms. Vrinda Lakhotia, Adv., Mr. Abhishek Sharma, Adv., Mr. Vikrant, Adv., Mr. Tarun G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the circumstances on record and considered the rival submissions. In our view, no interference is called for. We, therefore, dismiss this appeal. No costs. Pending applications, if any, also stand disposed of . CIVIL APPEAL NO 152/2015, 154/2015,13571/2015, [ 2015 (6) TMI 1121 - KERALA HIGH COURT] SLP (C) NO.870/2022, 5561/2022 [ 2021 (12) TMI 601 - KERALA HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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