THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY
ITTA/179/2019HC Andhra Pradesh29 Oct 2019
Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY
17 August 2011. A
certificate of registration was granted to the respondent on 22
November 2011 under Rule 4 of the Bihar (Jharkhand)
Electricity Duty Rules 19493 , according to which it was liable to
pay duty for distribution and/or consumption of the energy from
1 October 2011. On the basis of the returns submitted by the
respondent in Form