Case Law Details
Case Name : PCIT-1 Vs DCM Shriram Ltd. (Delhi High Court)
Appeal Number : ITA 566/2023
Date of Judgement/Order : 21/01/2025
Related Assessment Year : 2014-15
Courts :
All High Courts Delhi High Court
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PCIT-1 Vs DCM Shriram Ltd. (Delhi High Court)
In the case of PCIT-1 Vs DCM Shriram Ltd., the Delhi High Court ruled that the rates charged by State Electricity Boards (SEB) or power distribution companies are the appropriate benchmarks for determining the market price of electricity. The court clarified that rates on the Indian
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