https://www.taxtmi.com/caselaws?id=63566 The Tribunal partially allowed the assessee's appeals, ruling that no notional expenditure should be attributed to the steam unit, as the hot gas had no market value. It determined that only the sale of ash qualified as profits derived from the industrial undertaking for deductions under sections 80-I and 80-IA. en-us Wed, 26 May 2004 00:00:00 +0530 Mon, 08 Jul 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63566 The Tribunal partially allowed the assessee's appeals, ruling that no notional expenditure should be attributed to the steam unit, as the hot gas had no market value. It determined that only the sale of ash qualified as profits derived from the industrial undertaking for deductions under sections 80-I and 80-IA. Case-Laws Income Tax Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63566