https://www.taxtmi.com/caselaws?id=219914 The Tribunal partly allowed the assessee's appeal regarding the deduction under Section 80IA, directing the AO to consider electricity expenses as Rs. 3600. The grounds related to Section 14A disallowance were dismissed as infructuous, and the Revenue's appeal was also dismissed. en-us Fri, 10 Aug 2012 00:00:00 +0530 Tue, 01 Jan 2013 11:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219914 The Tribunal partly allowed the assessee's appeal regarding the deduction under Section 80IA, directing the AO to consider electricity expenses as Rs. 3600. The grounds related to Section 14A disallowance were dismissed as infructuous, and the Revenue's appeal was also dismissed. Case-Laws Income Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219914