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Case Law Details

Case Name : N.T.P.C. Limited Vs. Deputy Commissioner of I.T. (ITAT Delhi)
Related Assessment Year : 2005-06
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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

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