GUJARAT POWER CORPORATION LIMITED-GPCL,,AHMEDABAD vs. THE ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR
In the result, appeals filed by the Assessee are hereby allowed
ITA 1862/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2005-06
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37
disallowance u/s. 35E only on the ground that the assessee does not meet the parameters of eligibility prescribed within section 35E of the Act and the assessee also failed to commence the commercial production during the assessment year
2003-04. I.T.A Nos. 1860 to 1863/Ahd/2019 A.Y. 2003-04 to 2006-07 Page No 9
Gujarat Power Corporation Ltd. vs. ACIT