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

High Court Rules Electricity Charges as Statutory Liability u/s 43B, Allowing Deduction Even if Unpaid by Year-End.

February 23, 2013

Case Laws Income Tax HC

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

High Court Rules Electricity Charges as Statutory Liability u/s 43B, Allowing Deduction Even if Unpaid by Year-End.

February 23, 2013

Case Laws Income Tax HC

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