https://www.taxtmi.com/caselaws?id=220030 The court ruled in favor of the assessee on both issues. It held that the tax component included in the tariff for the sale of electricity should be considered part of the sale price for relief under Section 80IA/80IB. Additionally, the notional tax reimbursement for Unit VII was deemed eligible for relief under Section 80IA. The Tribunal's order was set aside, and the tax case appeal was allowed without costs. en-us Mon, 16 Jul 2012 00:00:00 +0530 Mon, 07 Jan 2013 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220030 The court ruled in favor of the assessee on both issues. It held that the tax component included in the tariff for the sale of electricity should be considered part of the sale price for relief under Section 80IA/80IB. Additionally, the notional tax reimbursement for Unit VII was deemed eligible for relief under Section 80IA. The Tribunal's order was set aside, and the tax case appeal was allowed without costs. Case-Laws Income Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220030