Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

Electricity Transfer Pricing: ITAT Upholds Rs. 4 Per Unit as Arm's Length for Thermal Unit to Washeries Division.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....The ITAT held that the transfer price of Rs. 4 per unit for supply of electricity from thermal unit to washeries division was at arm's length, being within the market rate of Rs. 4.05 per unit charged by CSEB to industrial consumers. No transfer pricing adjustment was warranted. The issues of employees' PF contribution and disallowance of depreciation were restored to the AO for de novo adjudication after considering facts pertaining to the assessee.....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Electricity Transfer Pricing: ITAT Upholds Rs. 4 Per Unit as Arm's Length for Thermal Unit to Washeries Division.