Infra- D should be better managed in an efficient and economical
manner. The Commission does feel that the electricity purchase
and procurement process ... relevant. Fundamentally , we must not miss to note that efficiency in
performance, economical use of resources , optimum investments,
distribution of electricity on commercial principles safeguarding
that the TPO
had not accepted the economic analysis undertaken by the assessee and
conducted a fresh economic analysis by rejecting the CUP/CPM analysis ... criteria:
- Companies having a turnover less than 1 crore;
- Companies having economic performance contrary to the
industry behaviour (e.g. companies which showed a diminishing
Minister of Finance has placed the Economic Survey on the Table of the House and the Economic Survey gives an exhaustive account of the state ... balance of payment.
Madam, in this background, our own economic performance of about seven per cent growth -- though slower than what we had hoped -- must
rejecting certain com parables
identified by the appellant as having economic performance
contrary to industry behavior.
12. The AO/ TPO has erred, by rejecting certain ... assessee's contention that there has been exceptional year of
performance because of amalgamation is also not acceptable. It has
not been shown
rejecting
certain comparable companies identified by the Appellant
as having economic performance contrary to the industry
behavior (e.g. companies which showed a diminishing
revenue ... crore
were rejected for software services and
ITES;
o Companies having economic performance
contrary to the industry behavior (e.g.
companies which showed a diminishing
other similar associations could be called economic
activities or not.
For being engaged in an economic activity, it is not necessary that
one should have ... organization can be engaged in an
economic activity without a profit motive or may not have an economic
performance. That would not mean that
generation and distribution of energy
in the State. Efficiency in performance and economic
utilization of resources to ensure satisfactory supply
to the public at large
principles;
(c) the factors which would encourage competition,
efficiency, economical use of the resources, good
performance and optimum investments;
(d) safeguarding of consumers' interest
generation and distribution
of energy in the State. Efficiency in performance
and economic utilization of resources to ensure
satisfactory supply to the public at large
principles;
(c) the factors which would encourage competition, efficiency, economical
use of the resources, good performance and optimum investments;
(d) safeguarding of consumers' interest
