Case Law Details
Case Name : Orissa Power Transmission Corporation Ltd Vs ACIT (ITAT Cuttack)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Cuttack
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Orissa Power Transmission Corporation Ltd Vs ACIT (ITAT Cuttack)
Introduction: The case of Orissa Power Transmission Corporation Ltd (OPTCL) vs. ACIT, adjudicated by ITAT Cuttack, involves two significant issues – the taxation treatment of interest income and the disallowance of prior period expenses. The discussion covers the assessment years 2011-12, 2012-13, and 2013-14.
Detailed Analysis:
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