CIT(A) was
rectified by the CIT(A) vide order, dated 15/04/2019 whereby the
CIT(A) deleting the disallowance of INR 48.26 Crores ... Assessee carried the issue in appeal before
CIT(A) who granted partial relief. The CIT(A) deleted disallowance of
INR 3.22 Crores made
consideration also for the purpose of disallowance of commission the
same parties whose commission was disallowed by the AO in the earlier ... commission payment - Rs. 3,60,61,410/-
32. Aggrieved the assessee filed further appeal before the CIT(A). The CIT(A)
reduced the disallowance under
consideration also for the purpose of disallowance of commission the
same parties whose commission was disallowed by the AO in the earlier ... commission payment - Rs. 3,60,61,410/-
32. Aggrieved the assessee filed further appeal before the CIT(A). The CIT(A)
reduced the disallowance under
consideration also for the purpose of disallowance of commission the
same parties whose commission was disallowed by the AO in the earlier ... commission payment - Rs. 3,60,61,410/-
32. Aggrieved the assessee filed further appeal before the CIT(A). The CIT(A)
reduced the disallowance under
State Commission, the Appellant has preferred the present appeal
on the following issues:
a) The State Commission has disallowed a Return on Equity ... application of mind by the
State Commission on the issue of depreciation?
c) Whether the State Commission in disallowing short-term power
purchase, acted
auditor for disallowance of expense
under this head. Therefore, again the disallowance is not justified.
The ld CIT DR has relied on the order ... only confirmed the
disallowance of Rs.1,00,000/-. Therefore, disallowance of Rs.1,20,000/-
confirmed by CIT(A) is otherwise not justified
complex, and escalation on balance infrastructure
works, all of which were disallowed by Commission, are directly traceable
to the EPC Contract with NECL ... light of the above, the Appellant has contended that COMMISSION
has erroneously disallowed the legitimate expenditures towards the
Operation and Maintenance Expenses for the Project
Regulatory Commission (hereinafter referred to as "Respondent /
Maharashtra Commission / MERC / Commission") in Case No. 50 of
2016 wherein the Commission has disallowed certain ... import of material as sought by the Appellant. Further,
the Commission disallowed price variation as the original EPC
contract did not have any provision
disallowance of ₹ 6.30 crores has been made correctly by the learned
assessing officer.
iv. With respect to the disallowance deleted by the learned CIT ... reason to interfere with the order of the
learned CIT - A deleting disallowance made by ld AO u/s 80IB of the act.
No evidences
Central Electricity Regulatory Commission
(hereinafter called the Central Commission) in Petition
No.182/GT/2013 wherein the Central Commission has revised the
tariff applicable ... Central Commission, the
First Respondent.
3. In the Impugned Order dated 7.8.2014, the Central Commission has
disallowed the following items under additional capital expenditure
namely
