ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.
Accordingly, appeal of Revenue is dismissed
ITA/200003/2014HC Karnataka09 Aug 2016
Bench: B.VEERAPPA,VINEET KOTHARI
Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40
6. The learned counsel appearing for the
assessee at the outset pointed out that the
identical substantial questions of law raised
in the case of The Commissioner of
Income Tax and another vs. Hubli
Electric Supply Company
Ltd., (ITA
No.437/2012 and connected matters dated
15.12.2015), this Court has answered the
same against the revenue. Placing reliance
on this judgment