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
price.
27. In that view of the matter, as it is admitted case of the
petitioner that the electricity generated in 540 MW Power Plant
is used in the course of or furtherance of his business, which is
evident from Form G provided by the taxpayer i.e. the
petitioner herein, the petitioner would not be entitled for ITC to
electrical