2015 (6) TMI 1121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 3(1) of the Electricity Duty Act, 1963 and ....