“Section 178(1)”

Section References (mined)Section 178Section 178(1)2 judgments

MAYUR DYECHEM INTERMEDIATES LLP,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(2), AHMEDABAD

In the result, Ground No. 5 of the assessee’s appeal is allowed for statistical purposes

ITA 231/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri Kalpesh Rupavatia, Sr. DR

Section 115BSection 143(1)Section 234BSection 270ASection 40Section 40A(2)Section 80I

Renewable Energy Certificates ("RECs")). Such RECs are issued, under the Central Electricity Regulatory Commission Regulations, 2010 ("CERC") issued in pursuance to section 178(1) and section 66 r.w. Clause (y) of section 178(2) of the Electricity Act, 2003. During the impugned year, the assessee earned from sale/transfer of REC/ESCs

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee bearing ITA No

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

Assessment Year: 2018-19 Certificates (“RECs”). Such RECs are issued, under the Central Electricity Regulatory Commission Regulations, 2010 (“CERC”) issued pursuance to section 178(1) and section 66 r.w. clause (y) of section 178(2) of the Electricity Act, 2003. 3.2 During the impugned year, the assessee earned by sale/transfer ... referred to as “Renewable Energy Certificates (‘RECs’)”. Such RECs are issued, under Central Electricity Regulatory Commission Regulations, 2010 (‘CERC Regulations’) issued pursuance to section 178(1) and section 66 read with clause (y) of section 178(2) of the Electricity Act, 2003. f. Further, the Energy Conservation