THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR
In the results appeal of the assessee in ITA No
ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011
For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)
section 80J. In our view, since the expression of wider import, namely,\n\"attributable to\", has been used, the legislature intended to cover receipts from sources\nother than the actual conduct of the business of generation and distribution of electricity.'\n10. Therefore, the word \"attributable to\" is certainly wider in import than the expression\n\"derived from\". Whenever the legislature