https://www.taxtmi.com/caselaws?id=268196 The Limitation Act, 1963 does not apply of its own force to proceedings before the State Commission under Section 86(1)(f) of the Electricity Act, 2003, but time-barred claims still cannot be entertained under that statutory jurisdiction. The period spent bona fide pursuing an earlier remedy may be excluded on principles underlying Section 14 where justice so requires. On the contract issue, a PPA clause requiring reimbursement of income tax on the project was held wide enough to include MAT, because MAT is a form of income tax and the specific tax-reimbursement clause prevailed over the general change-in-law provision. en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 15 Jul 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268196 The Limitation Act, 1963 does not apply of its own force to proceedings before the State Commission under Section 86(1)(f) of the Electricity Act, 2003, but time-barred claims still cannot be entertained under that statutory jurisdiction. The period spent bona fide pursuing an earlier remedy may be excluded on principles underlying Section 14 where justice so requires. On the contract issue, a PPA clause requiring reimbursement of income tax on the project was held wide enough to include MAT, because MAT is a form of income tax and the specific tax-reimbursement clause prevailed over the general change-in-law provision. Case-Laws Indian Laws Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268196