Gujarat H.C : The assessee’s claim for deduction u/s. 80IA of the Income Tax Act, 1961 for generating power for captive consumption, when the assessee had adopted rate on which the GEB supplied power to its consumers ignoring the rate on which power generating company supplied its power to GEB
High Court Of Gujarat Pr. CIT vs. Gujarat State Fertilizers And Chemicals Ltd M.R. Shah & A.Y. Kogje, JJ. Section […]