IT : Electricity charges are in nature of statutory liability

IT : Electricity charges are in nature of statutory liability and revenue has to allow them as deduction irrespective of whether or not same have been paid and notwithstanding that assessee has disputed any
liability to pay any part of such charges

[2013] 31 taxmann.com 10 (Andhra Pradesh)

HIGH COURT OF ANDHRA PRADESH

Commissioner of Income-tax