https://www.taxtmi.com/caselaws?id=400344 The High Court held that the provision made by the assessee towards the demand raised by Kerala State Electricity Board for alleged theft of power was not allowable under Section 37(1) of the Income Tax Act. The Court noted that the case was about excess consumption, not theft of energy, as observed in the Writ Petition filed before the High Court of Kerala. The Court granted liberty to the assessee to present all contentions and relevant orders from the High Court of Kerala before the Tribunal through a Miscellaneous Petition for further consideration. en-us Tue, 13 Oct 2020 00:00:00 +0530 Wed, 04 Nov 2020 09:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400344 The High Court held that the provision made by the assessee towards the demand raised by Kerala State Electricity Board for alleged theft of power was not allowable under Section 37(1) of the Income Tax Act. The Court noted that the case was about excess consumption, not theft of energy, as observed in the Writ Petition filed before the High Court of Kerala. The Court granted liberty to the assessee to present all contentions and relevant orders from the High Court of Kerala before the Tribunal through a Miscellaneous Petition for further consideration. Case-Laws Income Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400344