https://www.taxtmi.com/caselaws?id=392500 The Tribunal allowed the assessee's appeals for A.Y. 2008-09 and A.Y. 2011-12, dismissing the Revenue's appeals. The Tribunal upheld the CIT(A)'s decisions, ruling in favor of the assessee on all contested issues, including additions made under Section 43B, cost variance reserve, provision of surcharge levied but not realized, prior period expenses, losses due to natural calamities, and payment of wheeling & SLDC charges. The order was pronounced on 19th February 2020. en-us Wed, 19 Feb 2020 00:00:00 +0530 Fri, 21 Feb 2020 13:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392500 The Tribunal allowed the assessee's appeals for A.Y. 2008-09 and A.Y. 2011-12, dismissing the Revenue's appeals. The Tribunal upheld the CIT(A)'s decisions, ruling in favor of the assessee on all contested issues, including additions made under Section 43B, cost variance reserve, provision of surcharge levied but not realized, prior period expenses, losses due to natural calamities, and payment of wheeling & SLDC charges. The order was pronounced on 19th February 2020. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392500