decisions of the Hon'ble Delhi High Court:
( 1) CIT vs. BSES Yamuna Power Ltd., I.T Appeal No.1267 decision dated 31st
August ... held based on the basis of decision in the case of BSES Yamuna Power Ltd
(supra)
4. The ld. A.R has placed copy
Commissioner (Appeals) erred in holding that deposits to MIDC, BSES,
BMC and Gas Authority aggregating to Rs. 2,17,668/-, license fees paid ... Commissioner (Appeals) failed to appreciate that MIDC deposit of Rs.
57,557/-, BSES deposit of Rs. 81,191/-, BMC Security deposit
Anand Nagar, Near Vs. Income Tax Officer-13(3)(2), Mumbai
BSES House, Santacruz - East
Mumbai-400 055.
(Assessee) (Respondent)
PAN No : AAAFN5248F
Assessee
Bench of Hon'ble
ITAT in the case of CIT v BSES Ltd. (2008) 113 TTJ 227 (Mum.) and
in Yatish Trading
copy of electricity bill for the month of October
2002 issued by BSES Ltd. in the name of Shri Virendra K. Mehta vide
consumer ... produce the original bill. AO based
on the above report from BSES (later taken over by M/S.Reliance Energy
Ltd.) concluded that the electricity
ACIT-10(1)
Limited Aaykar Bhavan, M. K. Road,
(Formerly known as BSES Ltd.) Mumbai-400 020
H Block, 1st floor,
Dhirubhai Ambani Knowledge
same Hon'ble High Court in the case of CIT vs. BSES
Yamuna Powers ltd. (ITA No.1267 decided on 31.8.2010). It was pointed
Industries Ltd (supra) following the earlier judgment in case of CIT vs.
BSES Yamuna Powers Ltd dated 31st August, 2010 in ITA No. 1267 have
case of
2
I.T.A. NO.8477/M/2010
BSES LTD (2008) 113 TTJ 227 which was brought to his notice while
making ... Limited (325 ITR 331) (Del HC)
3. Relevant extract of DCIT vs. BSES Ltd (113 TTJ 227) (Mumbai ITAT)
4. DDIT
customers could view the billing information from different
billers like MTNL, BSES, etc. and effect payment of bills online with
the help of this facility
