https://www.taxtmi.com/caselaws?id=250843 Electricity charges for obtaining a project supply connection were allowed in the relevant year because the installation certificate showed permission for commencement of energy supply during that year, the payment was undisputed, and the liability had crystallised in the year of claim. The disallowance was deleted. Borewell expenses incurred in an earlier year and written off in the year under appeal were not allowed because the assessee could not establish that the amount was an advance, that the borewell was put to use in the relevant year, or that there was a proper year-wise nexus with the project. The disallowance was sustained, resulting in only partial relief. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 27 Aug 2014 08:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250843 Electricity charges for obtaining a project supply connection were allowed in the relevant year because the installation certificate showed permission for commencement of energy supply during that year, the payment was undisputed, and the liability had crystallised in the year of claim. The disallowance was deleted. Borewell expenses incurred in an earlier year and written off in the year under appeal were not allowed because the assessee could not establish that the amount was an advance, that the borewell was put to use in the relevant year, or that there was a proper year-wise nexus with the project. The disallowance was sustained, resulting in only partial relief. Case-Laws Income Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250843