The High Court of Punjab and Haryana has held that the electricity duty

The High Court of Punjab and Haryana has held that the electricity duty 

The High Court of Punjab and Haryana has held that the electricity duty, not being a sum payable by the assessee as a primary liability by way of tax, duty, cess or fee, Section 43B is not attracted to the licensee/assessee in respect of electricity duty collected by it for being passed on the State Government. (PCIT vs Dakshin Haryana Bijli Vitran Nigam Ltd)



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