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Section 92C3 Section 80I3

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA

In the result, the appeal of the assessee is partly allowed

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

3. That the AO failed to provide the benefit of the power factor of 0.92 for converting KVAH to KWH, which is a relevant factor in determining the correct price per unit. The failure to account for this power factor resulted in an incorrect adjustment, leading to an understatement of the correct price per unit for the transferred power