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
gains from these REC/ESCs in India contain to right to transfer it. These credits have no other value. It must be emphasized if there is no carrying on of the business there are no RECs/ESCs The question of savings to emission arises only in to
I.T.A. No.193/Asr/2022
23
Assessment Year: 2018-19
course of the business. The REC/ESCs