https://www.taxtmi.com/caselaws?id=209627 The High Court of Kerala set aside the Tribunal's decision allowing a provision for liability towards differential tariff owed to the KSEB for assessment years 2000-2001 and 2001-2002. The Court directed a fresh review by the Assessing Officer, emphasizing the need for substantiated evidence from the assessee to support the claim. The reassessment would consider the history of the dispute, including any settlements and legal proceedings against KSEB, ensuring a comprehensive evaluation before determining liability. en-us Mon, 21 Feb 2011 00:00:00 +0530 Fri, 12 Jul 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209627 The High Court of Kerala set aside the Tribunal's decision allowing a provision for liability towards differential tariff owed to the KSEB for assessment years 2000-2001 and 2001-2002. The Court directed a fresh review by the Assessing Officer, emphasizing the need for substantiated evidence from the assessee to support the claim. The reassessment would consider the history of the dispute, including any settlements and legal proceedings against KSEB, ensuring a comprehensive evaluation before determining liability. Case-Laws Income Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209627