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Case Law Details

Case Name : PCIT Vs North Eastern Electric Power Corporation Limited (Meghalaya High Court)
Related Assessment Year : 2014-15
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PCIT Vs North Eastern Electric Power Corporation Limited (Meghalaya High Court)

The Meghalaya High Court recently rendered a crucial judgment in the income tax appeal between the Principal Commissioner of Income Tax (PCIT) and North Eastern Electric Power Corporation Limited. The case revolved around the assessment year 2014-2015 and involved significant implications for accounting practices under the Income Tax Act, 1961.

The appeal stemmed from conflicting interpretations of the Mercantile System and Hybrid System of accounting. The Department challenged the order of the I

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