Srf Limited,New Delhi vs Neac, New Delhi on 19 March, 2025
from the
Tamil Nadu State Electricity Corporation (TNERC) @ Rs. 2.95 per
unit while benchmarking the transaction of purchase of electricity from
associate by the assessee ... appellant's case in taking the tariff rates obtained from TNERC without
appreciating that such tariff rates may only be basic rates and various