https://www.taxtmi.com/caselaws?id=294357 The Authority for Advance Rulings determined that the regulatory assets under approval (RAUA) would be taxable in the hands of RInfra due to diversion of income by overriding title. This decision clarified the taxability of RAUA and resolved the dispute regarding the treatment of the recovered amount in relation to the transfer of the generation, transmission, and distribution undertaking. en-us Tue, 11 Feb 2020 00:00:00 +0530 Wed, 07 Apr 2021 21:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294357 The Authority for Advance Rulings determined that the regulatory assets under approval (RAUA) would be taxable in the hands of RInfra due to diversion of income by overriding title. This decision clarified the taxability of RAUA and resolved the dispute regarding the treatment of the recovered amount in relation to the transfer of the generation, transmission, and distribution undertaking. Case-Laws Income Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294357