Deduction u/s. 80-IA(8) has nothing to do with fixing of tariff rate for supply of power to consumer

HIGH COURT OF BOMBAY Commissioner of Income-tax-10 Versus Reliance Energy Ltd. IT Appeal NO. 6792 OF 2010 NOVEMBER  26, 2012 JUDGMENT M.S. Sanklecha, J. – This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 14.05.2010 of the Income Tax Appellate Tribunal (the Tribunal) relating to the Assessment Year 2003-2004. 2. The order dated 14.05.2010 of the Tribunal disposes of two appeals of the revenue for assessment years 2001-02 and 2003-04. The issue arising in both the assessment years is with regard to reopening of...