hello,
If an assessee has overused or overexceeded his sanctioned capacity then electrcity department usually penalises the same.
Will these penalty charges be allowed as an income tax deduction or not?
1 Replies
Archit Goel
(Student)
(96 Points)
Replied 20 September 2017
Yes as this is charges for over utilization of electricity in the furtherance of business
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