Invoking provisions of section 80-IA(10) does not arise in case there are no transactions by assessee with any other person

DECIDED BY: ITAT, `D’ BENCH : MUMBAI, IN THE CASE OF: Reliance Energy Ltd. Vs. DCIT, APPEAL NO: ITA Nos. 4629, 4630, 4702 & 4703 /Mum/2009, DECIDED ON May 14, 2010

_______ORDER________

PER B RAMAKOTAIAH, AM

These cross appeals by the Revenue and the assessee are against the order of the CIT (A)-I Mumbai dated 2.6.2009 for assessment years 2001-02 and 2003-04. The issue in the ap

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