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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Deduction on Payment basis u/s 43B - electricity charges to the ...

Case Laws     Income Tax

February 23, 2013

Deduction on Payment basis u/s 43B - electricity charges to the APSEB cannot be termed as "fees" - electricity charges are in the nature of statutory liability - Deduction allowed even if unpaid - HC

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