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Mangalam Cement Ltd,Kota vs Dcit, Circle-2, Kota, Kota on 15 January, 2025 cites

Section 80IA in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 3914

Section 92CA in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 1909

Section 80A in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 429

Section 92F in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 426

The Pr. Commissioner Of Income Tax ... vs Jindal Steel And Power Ltd. Through Its ... on 4 October, 2021

Following decisions are in favour of the Appellant • CIT vs. Jindal Steel & Power Limited (2023) 118 CCH 207 (SC) dated 6 December 2023 (PB 58-81): The Hon'ble Supreme Court has held that the price at which electricity is supplied by the State Electricity Boards to consumers is the market value of electricity for computing deduction under section 80-IA of the Act. Relevant extracts of the decision are as under:

Supreme Court - Daily Orders Cites 1 - Cited by 2 - Full Document