https://www.taxtmi.com/caselaws?id=76432 The High Court held that electricity duty on the sale of electricity is an inadmissible item under section 43B of the Income-tax Act. The Court ruled in favor of the Revenue, upholding the Assessing Officer's disallowance of the duty claimed by the assessee. The Court allowed parties to raise any remaining contentions before the Tribunal and disposed of the reference with no order as to costs. en-us Mon, 04 Feb 2008 00:00:00 +0530 Fri, 16 Sep 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76432 The High Court held that electricity duty on the sale of electricity is an inadmissible item under section 43B of the Income-tax Act. The Court ruled in favor of the Revenue, upholding the Assessing Officer's disallowance of the duty claimed by the assessee. The Court allowed parties to raise any remaining contentions before the Tribunal and disposed of the reference with no order as to costs. Case-Laws Income Tax Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76432