THE TATA POWER CO. LTD,MUMBAI vs. ITO RG 2(1)(1), MUMBAI
In the result, the appeal filed by the assessee company in ITA No
ITA 3078/MUM/2009[2002-03]Status: DisposedITAT Mumbai19 May 2016AY 2002-03
Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3078/Mum/2009 ("नधा"रण वष" / Assessment Year : 2002-03) The Tata Power Co. Ltd, The Asst. Commissioner Of बनाम/ Corporate Center, Block ‘B, Income Tax- Circle V. 5 Th Floor, 2(3),Aayakar Bhavan, 34, Sant Tukaram Road, Maharshi Karve Road, Carnac Bunder, Mumbai – 400 020. Mumbai – 400 009. "थायी लेखा सं./Pan : Aaact0054A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)
For Respondent: Shri Manjunatha Swamy
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I
depreciation of the new industry need not be taken into consideration once they have been set off from other sources of income earlier. In the present case, we are concerned with
ITA 3078/Mum/2009
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the provision of section 80-IA. The said provision was introduced by the Finance Act, 1999, with effect from April 1, 2000. The provisions of sections
