https://www.taxtmi.com/caselaws?id=299231 The Tribunal partly allowed the appeal, providing relief on the issues of notional interest and the purchase price of power. However, the issue of the contribution towards an unapproved gratuity scheme was remitted back to the Assessing Officer for further examination. The Tribunal directed the adoption of Rs. 6.03 per unit as the arm's length price for electricity generated by the captive power plant. en-us Wed, 24 Jan 2018 00:00:00 +0530 Tue, 07 Dec 2021 20:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299231 The Tribunal partly allowed the appeal, providing relief on the issues of notional interest and the purchase price of power. However, the issue of the contribution towards an unapproved gratuity scheme was remitted back to the Assessing Officer for further examination. The Tribunal directed the adoption of Rs. 6.03 per unit as the arm's length price for electricity generated by the captive power plant. Case-Laws Income Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299231