Nuclear Power Corporation Of India Ltd., Mumbai V. ACIT(OSD) Range 3(2), Mumbai
ITA 114/MUM/2004
1999-2000
Pronouncement Date: 28-11-2023
Result: Matter Remanded
Capital assetBusiness incomeDepreciationBusiness expenditureDiversion of incomeAdditional depreciationEarning of tax free incomeSource of fundquestion of lawBad and doubtful debtsValidity of assessmentAssessment recordNotional interestCapital receiptRevised returnrevenue expenditurecapital expenditureRule 8DSet aside321483743B143(3)142(1) 234B14A115JB25080IA143(2)20711348731311922