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Section 41(2)10

COMMISSIONER OF INCOME TAX vs. UNITED PROVINCES ELECTRIC SUPPLY CO

In the result, appeal is allowed

C.A. No.-006325-006325 - 1995Supreme Court17 Apr 2000

For Respondent: UNITED PROVINCES ELECTRIC SUPPLY COMPANY

Section 256(1)Section 32(1)Section 41(2)Section 6Section 7A

Section 7A of the Electricity Act, 1910. Thereafter, assessee went for arbitration for determining the compensation payable to it under the said Act. As the arbitrators failed to make any award, they referred the matter for decision to an umpire. It is alleged that Electricity Board moved the civil court at Lucknow and obtained an order of stay