2022 (8) TMI 1353 - SCH - Income Tax

Addition u/s 43B - deduction of payment of electricity duty disallowed - the Assessee paid the amount in dispute it paid it only into an account from which the State Government could not withdraw the amount - Expenditure incurred on foreign travel of Directors of the Appellant disallowed - HC denied both issues against assessee - HELD THAT - We do not see any reason to interfere in the matter. The special leave petition is accordingly dismissed. Pending interlocutory applications if any also stand disposed of.

Summary

Title: Supreme Court dismisses special leave petition

Court: Supreme Court of India

Citation: 2022 (8) TMI 1353 - SC

Judges: Hon'ble the Chief Justice and Hon'ble Mr. Justice S. Ravindra Bhat

Decision: Special leave petition dismissed; pending interlocutory applications disposed of.