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Provision of sec. 43B couldn't be invoked with regards to duty & surcharge collected by state electricity board

December 7, 2018[2018] 100 132 (Cochin - Trib.)/[2019] 69 ITR(T) 207 (Cochin - Trib.)/[2019] 174 ITD 21 (Cochin - Trib.)

IT: Section 43B could not be invoked for making assessment of liability of assessee State Electricity Board with regard to amount of electricity duty and surcharge collected by it as an agent of State of Kerala

IT: Kerala State Electricity Board is not covered by section 36(1)(viia)
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