M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN
In the result, appeal of the assessee is partly allowed
ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80
long term\ntransmission customer/DICs as the case may be, beyond a period of 60 days\nfrom the date of billing, a late payment surcharge at the rate of 1.50% per month\nshall be levied by the generating company or the transmission licensee, as the\ncase may be'\n3.3.\nThe above provides that in case the purchaser fails
