ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED),MUMBAI vs. DCIT CC-1(4) EARLIER WITH ACIT(LTU) 1, MUMBAI
ITA 563/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Nov 2025AY 2013-14
Bench: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSMT RENU JAUHRI, ACCOUNTANT MEMBER\nITA No.563/Mum/2018\n(Assessment Year :2013-14)\nAditya BirlaNuvo Ltd. Vs. Dy. CIT, Central Circle – 1(4)\n(Since Amalgamated with\nGrasim Industries Limited)\nA2 Aditya Birla Centre, S. K.\nAhire Marg, Worli, Mumbai\nEarlier with Asst. CIT(LTU) 1\nRoom No. 902, Old CGO\nBuilding, 9th Floor, M. K. Road,\nMumbai-400 020\nPAN/GIR No.AAACI1747H\n(Appellant) .. (Respondent)\nITA No.1885/Mum/2018\n(Assessment Year :2013-14)
Section 255(4)Section 80
electricity. He submitted, Section 86 of the\nElectricity Act sets out the functions of State Electricity Regulatory Commission. He\nsubmitted, as per Section 86(1)(a) of the Act, the State Commission has authority to\ndetermine the tariff for generation, supply, transmission and wheeling of electricity on\nwholesale, bulk ... terms of Section 42 of the Electricity Act, the\ncommission shall determine only the wheeling charges and surcharge if any. He\nsubmitted, Section 86(1)(b) authorizes the state commission to regulate electricity\npurchase and procurement process of distribution license fees, including price at which\nelectricity shall be procured from
