Deduction u/s 80-IA - book profit computation u/s 115JA - profit ...
Section 80-IA Deduction Applies to Captive Electricity Consumption, Affects Book Profit Calculation u/s 115JA.
March 15, 2019
Case Laws Income Tax AT
Deduction u/s 80-IA - book profit computation u/s 115JA - profit and gain from captive consumption of electricity supplied from generator set and which cannot be sold to any third person will qualify for deduction under Section 80-IA.
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