2016 (9) TMI 1636

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..... cause the power generated was consumed at home or by other business of the assessee. It is now well-settled that a statute granting incentives for promoting growth and development should be construed liberally so as to advance the objective of the provision and not to frustrate it - HELD THAT:- Leave granted. Post alongwith connected matters for final disposal in the 3rd week of January, 2017. .....

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