TAXAP/160/2016

NEUTRAL CITATION C/TAXAP/160/2016 JUDGMENT DATED: 12/09/2025 2025:GUJHC:58128-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 160 of 2016 With R/TAX APPEAL NO. 416 of 2019 With R/TAX APPEAL NO. 417 of 2019 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 Versus ADANI POWER LTD ================================================== Appearance: MS MAITHILI D MEHTA(3206) for the Appellant(s) No. 1 MR SAURABH SOPARKAR SR. ADVOCATE with MR B S SOPARKAR(6851) with MR MANYA ANJARIA for the Opponent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 12/09/2025 ORAL COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Ms. Maithili Mehta for the appellant and learned Senior Advocate Mr. Saurabh Soparkar with learned advocates Mr. B.S. Soparkar and Mr. Manya Anjaria for the respondent. Uploaded b