https://www.taxtmi.com/caselaws?id=412244 The appeal of the Revenue was dismissed, and the deletion of the addition made by the AO on account of profit from the sale of steam was upheld. The Tribunal based its decision on consistent findings in the assessee's favor in earlier years, establishing that no real income accrued from the supply of steam to SSL, and the conversion agreement was not approved by PICUP. en-us Mon, 06 Sep 2021 00:00:00 +0530 Tue, 14 Sep 2021 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412244 The appeal of the Revenue was dismissed, and the deletion of the addition made by the AO on account of profit from the sale of steam was upheld. The Tribunal based its decision on consistent findings in the assessee's favor in earlier years, establishing that no real income accrued from the supply of steam to SSL, and the conversion agreement was not approved by PICUP. Case-Laws Income Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412244