Tribunal held that disallowance cannot be made, in respect of liability of State Electricity Board with regard to amount of electricity duty and surcharge collected by it as an agent of State of Kerala. (AY. 2009-10)
ACIT v. Kerala State Electricity Board. (2019) 174 ITD 21 / 69 ITR 207/ 176 DTR 1/ 198 TTJ 913(Cochin)(Trib.)
S. 43B : Deductions on actual payment-Electricity duty-Disallowance cannot be made in respect of liability of State Electricity Board with regard to amount of electricity duty and surcharge collected by it as an agent of State of Kerala. [Electricity Supply Act, 1948]