SRF LIMITED ,DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

section 80-IA(4)(iv) and that the steam generated by these units is supplied to the assessee’s own manufacturing divisions. The DRP in A.Y. 2016-17 had already accepted the principle that the ALP of steam should be determined by converting it into its equivalent electricity units and applying the relevant electricity tariff rate. The coordinate benches

SRF LIMITED,DELHI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

section 80-IA(4)(iv) and that the steam generated by these units is supplied to the assessee’s own manufacturing divisions. The DRP in A.Y. 2016-17 had already accepted the principle that the ALP of steam should be determined by converting it into its equivalent electricity units and applying the relevant electricity tariff rate. The coordinate benches

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

section 80-IA(4)(iv) and that the steam generated by these units is supplied to the assessee’s own manufacturing divisions. The DRP in A.Y. 2016-17 had already accepted the principle that the ALP of steam should be determined by converting it into its equivalent electricity units and applying the relevant electricity tariff rate. The coordinate benches

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

1) of Order 41 of the Code of Civil Procedure, \"That the\nappellate court has power to allow additional evidence not only if it\nrequires such evidence \"to enable it to pronounce judgment\" but also for\n\"any other substantial cause.\" There may be cases where even though the\ncourt finds that it is able to pronounce judgment

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

1) of Order 41 of the Code of Civil Procedure, \"That the\nappellate court has power to allow additional evidence not only if it\nrequires such evidence \"to enable it to pronounce judgment\" but also for\n\"any other substantial cause.\" There may be cases where even though the\ncourt finds that it is able to pronounce judgment

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

1) of Order 41 of the Code of Civil Procedure, \"That the\nappellate court has power to allow additional evidence not only if it\nrequires such evidence \"to enable it to pronounce judgment\" but also for\n\"any other substantial cause.\" There may be cases where even though the\ncourt finds that it is able to pronounce judgment

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

1) of Order 41 of the Code of Civil Procedure, \"That the\nappellate court has power to allow additional evidence not only if it\nrequires such evidence \"to enable it to pronounce judgment\" but also for\n\"any other substantial cause.\" There may be cases where even though the\ncourt finds that it is able to pronounce judgment