https://www.taxtmi.com/caselaws?id=427361 Section 43B applies only to sums payable by the assessee as its own primary liability for tax, duty, cess or fee, and not to amounts merely collected under a statutory duty for remittance to the Government. Under the Punjab Electricity (Duty) Act, the consumer bears the duty liability and the licensee acts only as a collecting agency. Electricity duty collected in that capacity is therefore outside Section 43B, so the disallowance cannot be sustained and the issue is decided for the assessee. en-us Wed, 03 Aug 2022 00:00:00 +0530 Mon, 02 Jan 2023 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427361 Section 43B applies only to sums payable by the assessee as its own primary liability for tax, duty, cess or fee, and not to amounts merely collected under a statutory duty for remittance to the Government. Under the Punjab Electricity (Duty) Act, the consumer bears the duty liability and the licensee acts only as a collecting agency. Electricity duty collected in that capacity is therefore outside Section 43B, so the disallowance cannot be sustained and the issue is decided for the assessee. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427361