https://www.taxtmi.com/caselaws?id=472005 Income-tax reimbursement recoverable by a central generating company from beneficiaries forms part of electricity tariff. The Central Electricity Regulatory Commission has jurisdiction under the tariff framework to determine beneficiary objections to the amount claimed, with applicable regulations allowing direct recovery and an application for objections. Tariff regulations and contractual arrangements remain binding unless challenged as ultra vires. Re-determination, limitation, quantification and supporting evidence require factual adjudication before the specialised statutory forum, where beneficiaries may raise objections. That process provides an opportunity to be heard and meets natural-justice requirements. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 25 Sep 2026 20:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472005 Income-tax reimbursement recoverable by a central generating company from beneficiaries forms part of electricity tariff. The Central Electricity Regulatory Commission has jurisdiction under the tariff framework to determine beneficiary objections to the amount claimed, with applicable regulations allowing direct recovery and an application for objections. Tariff regulations and contractual arrangements remain binding unless challenged as ultra vires. Re-determination, limitation, quantification and supporting evidence require factual adjudication before the specialised statutory forum, where beneficiaries may raise objections. That process provides an opportunity to be heard and meets natural-justice requirements. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472005