https://www.taxtmi.com/caselaws?id=63833 The Tribunal upheld the assessee's claim for deductions under sections 80-I and 80-IA without allocating any expenditure of the gas unit to the steam unit. The Tribunal rejected the department's arguments regarding the allocation of fuel costs, applicability of certain sections, consideration of commercial accounting practices, admissibility of additional evidence, and the scope of rectification under section 254(2) of the Income-tax Act. The Tribunal dismissed the department's application for review, affirming that no rectification was necessary and that the original order was sound. en-us Fri, 10 Aug 2007 00:00:00 +0530 Tue, 20 Oct 2015 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63833 The Tribunal upheld the assessee's claim for deductions under sections 80-I and 80-IA without allocating any expenditure of the gas unit to the steam unit. The Tribunal rejected the department's arguments regarding the allocation of fuel costs, applicability of certain sections, consideration of commercial accounting practices, admissibility of additional evidence, and the scope of rectification under section 254(2) of the Income-tax Act. The Tribunal dismissed the department's application for review, affirming that no rectification was necessary and that the original order was sound. Case-Laws Income Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63833