https://www.taxtmi.com/highlights?id=67414 Disallowing the expenses incurred on electricity - the aforesaid payments in terms of the bills raised by the Punjab State Electricity Corporation is an evidence of third party evidence which cannot be easily discounted as a self created evidence - merely because the Punjab State Electricity Corporation, even to the AO, has failed to respond and provide information u/s. 133(6) is a fact for which the remedy lies with the Revenue. - Assessee has no role to play and cannot be held to be answerable for the lapses of the Corporation - AT en-us Fri, 30 Dec 2022 14:27:25 +0530 Fri, 30 Dec 2022 14:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67414 Disallowing the expenses incurred on electricity - the aforesaid payments in terms of the bills raised by the Punjab State Electricity Corporation is an evidence of third party evidence which cannot be easily discounted as a self created evidence - merely because the Punjab State Electricity Corporation, even to the AO, has failed to respond and provide information u/s. 133(6) is a fact for which the remedy lies with the Revenue. - Assessee has no role to play and cannot be held to be answerable for the lapses of the Corporation - AT Highlights Income Tax Fri, 30 Dec 2022 14:27:25 +0530 https://www.taxtmi.com/highlights?id=67414