Case Law Details
Case Name : N.T.P.C. Limited Vs. Deputy Commissioner of I.T. (ITAT Delhi)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Delhi
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The expression “article, thing or goods” are not defined in the Income-tax Act, 1961. Learned Commissioner while treating the electricity as not an article or thing has not made reference to any provisions of the Income-tax Act, 1961, he simply construed the meaning of electricity as not article or thing on the basis of his own inference drawn from the nature of this item but if we evaluate the conclusion drawn by the Learned Commissioner in the light of the decision of the Hon’ble Supreme Court given in the case of Indian Cine Agency, CST Vs Please become a Premium member. If you are already a Premium member, login here to access the full content.
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