2016 (9) TMI 1542

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..... . Akil Kureshi 1. Tax appeal is admitted for consideration of following substantial questions of law: "1. Whether, on the facts and circumstance of case, the Tribunal was right in law in allowing the deduction u/s.80IA(4) of the Act without appreciating that the assessee had captive power generation plant and therefore the claim u/s. 80IA(4) of the Act was not allowable as held by the Hon' .....

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