2015 (6) TMI 1121

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....ntony Dominic, J. 1. This appeal filed by the Revenue is against the order passed by the Income-tax Appellate Tribunal, Cochin Bench in I. T. A. No. 284/14 concerning the assessment year 2008-09 (Asst. CIT v. Kerala State Electricity Board [2015] 38 ITR (Trib) 458 (Cochin)). 2. Two issues were raised before the Tribunal. First issue was relating to the electricity duty payable under section ....