Transmission & Distribution Loss
c) Return on Equity
d) Peak Load Exemption Charges
e) Wheeling Charges
f) Non-Tariff Income
4. We have heard ... consumers?
(iv) Whether the State Commission has wrongly increased the Peak Load Exemption
Charges (PLEC) by 50% in the impugned order, thereby causing a serious
fault with the levy of fixed charges on
LT consumers but recovery of fixed charges on
connected load does not seem to be correct ... implementing levy of fixed charges on
actual demand basis, the fixed charges in case of LT
consumers with connected load above 20 kW will
view of the above, no amount can be disallowed towards
interest loading charges.
Reasons for loss in Bullion Trading
The reasons for the loss ... interest loading). In the earlier assessment years
also, this issue was considered and 10% of Libor loading charges have
been considered towards interest. Following
relating to disallowance of 50% of
hamali charges and local loading charges are concerned, the
learned counsel for assessee submitted that the assessee, being ... assessee has maintained vouchers for payments made
towards hamali charges and loading charges and has also
maintained Acquittance Register in support of engaging the
labour
peak load hours" for the period 15.12.2008 to
30.4.2009. The opposite parties granted the same against payment of
"peak load exemption charges ... extension of peak
load hours beyond 30.4.2009. The opposite parties thus indulged in
unfair trade practice by imposing Peak Load Exemption Charges and
Sundry Charges
packaging strapping charges, package loading charges, packaging forwarding for examination, document charges, Airport authority charges, agency charges, DEPB charges, loading unloading charges, EDI charges, security ... goods to the port and their handling, documentation etc. to enable the loading of the goods on the vessel for export. Reliance was placed
made on
account of "Interest loading" charges.
3. The ld. CIT(Appeal) erred in law and on facts in
deleting addition ... disallowing the presumed amount of interest
loading charges included in the purchases of bullion on account
of credit period of 365 days. Assessing Officer
Fabrics Ltd., the issue was whether excise duty was payable on loading charges which the appellant had claimed as abatement while computing the taxable value ... that context, the Honble Apex Court held that loading charges form part of assessable value and excise duty would be leviable and the loading
reasons that surcharge paid to PSEB on
account of peak load charges for non conversion of connection from ... incurred for the purpose of its business. The said peak load charges
5
were raised by PSEB in their electricity bill for every month
made by A.O. after computing interest
loading charges included in purchase price.
2. On the facts and in the circumstances of the case ... disallowing the presumed amount of interest loading
charges included in the purchases of bullion on account of
credit period of 365 days. Assessing Officer
