https://www.taxtmi.com/caselaws?id=468065 Income relating to disputed electricity bills was not taxable as accrued income where the Gujarat Electricity Board had not admitted the bills and the assessee did not dispute that position. The fact that the amount had been shown in the original return did not by itself create accrual. The corresponding electricity expenditure was also allowable on commercial principles, and its deductibility did not depend solely on its treatment in the books. On these facts, the addition and disallowance relating to the disputed electricity-bill amount were not sustainable. en-us Mon, 20 Jun 2011 00:00:00 +0530 Wed, 15 Apr 2026 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468065 Income relating to disputed electricity bills was not taxable as accrued income where the Gujarat Electricity Board had not admitted the bills and the assessee did not dispute that position. The fact that the amount had been shown in the original return did not by itself create accrual. The corresponding electricity expenditure was also allowable on commercial principles, and its deductibility did not depend solely on its treatment in the books. On these facts, the addition and disallowance relating to the disputed electricity-bill amount were not sustainable. Case-Laws Income Tax Mon, 20 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468065