Deduction u/s 80-IA - captive power plant - scope of the word ...

Case Laws Income Tax

November 23, 2019

Deduction u/s 80-IA - captive power plant - scope of the word "derived from" - CIT(A) was right in granting part relief to the assessee but was not correct in confirming part addition considering the factum of 2 paise per unit for working out eligible profits u/s. 80IA of the Act. - Claim of the assessee allowed.

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Deduction u/s 80-IA - captive power plant - scope of the word ...

Case Laws Income Tax

November 23, 2019

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