2018 (2) TMI 1315

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..... High Court on the issue of taxability itself - The judgement of the Tribunal seems to be suggesting that the issue itself was not free from doubt. In any case, there is no establishment of allegations of willful fraud on the part of the assessee. Appeal dismissed. - Tax Appeal No. 1036 of 2017 - - - Dated:- 15-2-2018 - MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Appellant : Mr Su .....

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..... Tribunal noted that there were different views of the High Court on the issue of taxability itself. The issue was with respect to credit on generation of electricity used by the assessee in its own factory vis-a-vis its transfer to another unit. The judgement of the Tribunal seems to be suggesting that the issue itself was not free from doubt. In any case, we do not find any establishment of alle .....

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