relevant year, wherever is lower.
....
6. The Commission shall allow obligatory taxes on interest,
commitment charges, finance charges (including guarantee fee
payable to the Govt ... issued by Government of Punjab on 24.12.2012 on the
Punjab Power sector Reforms transfer scheme 2012 w.e.f 16.04.2010 is also
misconceived and incorrect
M/S Hindalco Industries Limited vs The Madhya Pradesh Electricity ... on 2 July, 2021
IN
having
not been fulfilled, the Appellant is liable to pay electricity tax under the
provisions of Karnataka Electricity (Taxation on Consumption) Act, 1959 .
Page ... under
Section 40 of Karnataka Electricity Reform Act, 1999 read with Section
185 of Electricity Act, 2003 but by the order dated 7.7.2011 which
paid is not
set-off against the Petitioner's regular income tax liability at
the end of such period;
(iv) Passing any other ... such additional
liability towards income tax/statutory duties falls within the ambit
of "any increase or reduction in tax liability" under Article
Electricity Act, 2003 , read with the relevant provisions of Delhi Electricity Reforms Act, 2000 .
20. Consultancy charges, Telephone, Postal & Telegraph charges, Conveyance and Traveling ... been allowed. About service tax, the Commission explains that it has allowed service tax of those items of expenditure where tax is applicable
Appeal relates to claim of the Appellant for
reimbursement of Minimum Alternate Tax.
(2) M/s. LANCO Kondapalli Power Private Limited,
the Appellant herein ... APTRANSCO) is the 2nd
Respondent.
(4) As a part of power sector reforms, Andhra
Pradesh State Electricity Board was unbundled in the
first phase into
Tax'. Since levy of GSC is in nature of a Tax and therefore is not cost
reflective, the APERC does have any authority ... Wheeling Charges and GSC were based on overall scheme of
both AP Reforms Act, 1998 and Electricity Act, 2003 . [Para 53 @ pg.
64 of APDISCOM
appellant, Punjab State Transmission Corporation Ltd., herein
under the Punjab Power Sector Reforms Transfer Scheme, 2010 w.e.f.
16.04.2010. As per this Statutory Transfer ... State
Government on 24.12.2012 through a scheme called the Punjab Power Sector
Reforms Transfer (1st amendment scheme) 2012, which contained the opening
balance sheet
Appellant is not paying
any tax being a loss making licensee and even when the regulations
provide for allowing tax as a pass-through ... State
Transmission Corporation Limited, the Appellant herein, under the
Punjab Power Sector Reforms Transfer Scheme, 2010 (hereinafter
referred to as 'Scheme') with effect
North Delhi Power Limited vs Delhi Electricity Regulatory ... on 28 November, 2013
Appeal No. 14
