2018 (10) TMI 1301

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..... t : Mrs. R. Hemalatha JUDGMENT T.S.Sivagnanam, J. This appeal is filed by the assessee against the order passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 04.03.2008, in ITA No.390/Mds/2006, for the Assessment Year 2002- 03. 2.Heard Mr.V.Vikram, Learned Counsel for the appellant and Mrs.R.Hemalatha, Learned Counsel for the Revenue. 3.This Appeal has been admitted on .....

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..... Thermal Power Generating Stations and the mere fact that a component of the tariff makes a reference to the tax liability with reference to income streams, does not make such a component as not income to be excluded in considering the relief under Section 80IA/80IB." 5.The Learned Counsel for the Revenue does not dispute the above legal position. 6.Thus, following the decision in the assessee&# .....

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