PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA
Accordingly, the learned appellate authority has rightly dismissed the
ITA/15/2021HC Rajasthan06 May 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
Section 107
48,531/- should not
₹
be rejected to which the petitioner filed its reply on 19-6-2019
vide Annexure P-6 clarifying the bifurcation in the usage of the
two power plants by filing Form G, which is a statutory form,
and stating that the electricity supplied to the township is for
‘business’ purposes, no reversal is warranted