S. 43B : Deductions on actual payment-Electricity duty-A Licensee-An agency to collect electricity duty from consumers and to pay it to State Government-Disallowance not attracted-SLP of Revenue is dismissed. [Art. 136]
PCIT v. Dakshin Haryana Bijli Vitran Nigam Ltd. (2023)454 ITR 801 / 293 Taxman 426 (SC) Editorial : PCIT v. Dakshin Haryana Bijli Vitran Nigam Ltd(2022) 449 ITR 605 (P&H) (HC), affirmed.