Electricity Duty Must Be Included in S. 80-IA Valuation: Calcutta High Court

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Electricity Duty Must Be Included in S. 80-IA Valuation: Calcutta High Court

Direct Tax

Published on

27/04/2026

By Mariya Paliwala

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The Calcutta High Court has held that electricity duty must be included in Section 80-IA of the Income Tax Act valuation. The bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar has observed that once a receipt is characterized as capital in nature, it cannot be treated as income for MAT purposes unless specifically provided…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Electricity Duty Must Be Included in S. 80-IA Valuation: Calcutta High Court

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