Applicability of Section 43B - electricity duty collected by the ...

High Court Rules Section 43B of Income Tax Act Inapplicable to Electricity Duty Collected by Assessee as Agent.

September 7, 2022

Case Laws Income Tax HC

Applicability of Section 43B - electricity duty collected by the assessee - The revenue is required to show that the duty, tax, cess or fee (in the present case electricity duty) is payable by the assessee - assessee is merely an agency assigned with a statutory function to collect electricity duty from the consumers and to pay the same to the State Government - we find that the question w.r.t. the applicability of Section 43B on the electricity duty, needs to be answered against the revenue - HC

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Applicability of Section 43B - electricity duty collected by the ...

High Court Rules Section 43B of Income Tax Act Inapplicable to Electricity Duty Collected by Assessee as Agent.

September 7, 2022

Case Laws Income Tax HC

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