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Income Tax - Highlights / Catch Notes

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Deduction of expenditure after actual payment u/s 43B - ...

Income Tax

May 26, 2015

Deduction of expenditure after actual payment u/s 43B - Provision of Section 43B of the Income Tax Act does not apply to the electricity duty collected by the licensee/assessee as per provisions of the Bengal Electricity Duty Act, 1935. - HC

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