Deduction of expenditure after actual payment u/s 43B - ...
High Court Rules Section 43B of Income Tax Act Doesn't Apply to Electricity Duty Under Bengal Electricity Duty Act, 1935.
May 26, 2015
Case Laws Income Tax HC
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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