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    <title>2012 (8) TMI 425 - ITAT, CHENNAI</title>
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    <description>The ITAT allowed the Assessee&#039;s appeal, directing the Assessing Officer to recompute the profit and gains for the purpose of deduction under sec.80IA at the rate of Rs.3.60 per unit, based on the market value of the power generated.</description>
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