Tripura State Electricity Corporation Limited vs. Principal Commissioner of Income Tax, Shillong
The appeal is partly allowed as above
ITA/1/2023HC Tripura14 Aug 2025
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE S. DATTA PURKAYASTHA
Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 260A
business of sale and distribution
of electricity within the State of Tripura.
4.
For the assessment year 2013-2014, the appellant had filed its
return of income tax on 26.09.2013 disclosing total income computed at a loss
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figure of (-) Rs.182,05,36,779- as against net loss as per profit and loss
account of (-) Rs.1332
