ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI
In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed
ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13
Bench: Sri Manish Borad & Sri Sonjoy Sarma
Section 142(1)Section 143(2)Section 250Section 40Section 43B
F&A)/INCOME
TAX/2011-12/38/25 dated 27/02/2015 was Rs.43,99,81,071/-.
The workings were as under:
Particulars
Amount (in Rs.)
Electricity Duty Payable
39,01,45,428
Add:- Addition during the year
34,44,06,102
Total:-
73,45.51.530
Less: Electricity duty adjusted
29,45,70,459
Total Electricity Duty Payable as per audited
43,99,81,071
accounts (**)
(**) (Electricity
