NTPC could make downward revisions of provisional sales when final tariff of electricity was determined by CERC
July 24, 2014[2014] 45 taxmann.com 527 (Delhi)
IT: Where assessee electricity generating company had to carry on billing in terms of instruction of Regulatory authority CERC, till approval of tariffs and it was subject to adjustment after final tariff determination, reduction of sales was to be allowed
Regards
Prarthana Jalan
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