PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA
Accordingly, the learned appellate authority has rightly dismissed the
ITA/14/2021HC Rajasthan06 May 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
Section 107
40,14,605/-
₹
deserves to be set aside.
8. Return has been filed opposing the averments made in the writ
petitions stating inter alia that proportion of Compensation
Cess attributable to coal consumed for production of electricity
used in the township is not eligible for refund of ITC and the
appellate authority has rightly held that sale of Duty Credit