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2021 (9) TMI 589 - AT - Income TaxAccrual of income - Supply of steam free of cost - Estimation of Profit from sale of steam - Addition of notional receipt from supply of steam - assessee why no income has been accounted on the account of sale of steam supplied to SBEC Sugar Ltd. and why rate of steam sold to SSL should not be taken at ₹ 236/- per ton as per earlier years - HELD THAT:- We find that CIT(A) while deciding the issue in favour of the assessee had noted that identical issue arose in assessee's own case in earlier years and the Tribunal has decided the issue in those years in assessee's favour. We also find that identical issue arose in assessee's own case in A.Y. 2014-15. In Revenue's appeal, the Co-ordinate Bench of Tribunal vide order dated 19.03.2021 [2021 (3) TMI 936 - ITAT DELHI] and by following the order of the Tribunal [2012 (3) TMI 665 - ITAT DELHI] for A.Y. 2007-08 had dismissed the appeal of the Revenue thereby deciding the issue in favour of the assessee.
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