This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Upholds SEB Consumer Tariff for Section 80-IA Deduction on Captive Power Transfers
Case Law Details
- Case Name
- DCIT Vs Shyam Sel And Power Limited (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs Shyam Sel And Power Limited (ITAT Kolkata)
The Income Tax Appellate Tribunal (ITAT), Kolkata, dismissed the Revenue’s appeals relating to Assessment Years 2020-21 and 2021-22 in the cases of Shyam Sel & Power Ltd. and Shyam Metalics & Energy Ltd. The principal issues concerned transfer pricing adjustments to the transfer value of electricity supplied by captive power plants to manufacturing units for computing deduction under Section 80-IA of the Income-tax Act, and the allocation of common head office expenses to eligible units.
For Shyam Sel & Power Ltd. (AY 2020-21...
Author Info
