https://www.taxtmi.com/caselaws?id=249517 The tribunal allowed the assessee's claim for deduction under section 80IA for power units 2, 3, 4, and 5. It upheld the allocation of indirect expenses for computing the deduction under section 80IA based on total turnover proportion. Internal power consumption was excluded, but scrap sales were included in total turnover for section 80HHC. Repair and maintenance expenses were treated as revenue expenditure. The claim under section 80JJA for a chemical recovery boiler was dismissed. The transfer price for power units included taxes and duties. Certain incomes were excluded for section 80HHC deduction calculation. en-us Fri, 30 May 2014 00:00:00 +0530 Fri, 03 Apr 2026 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249517 The tribunal allowed the assessee's claim for deduction under section 80IA for power units 2, 3, 4, and 5. It upheld the allocation of indirect expenses for computing the deduction under section 80IA based on total turnover proportion. Internal power consumption was excluded, but scrap sales were included in total turnover for section 80HHC. Repair and maintenance expenses were treated as revenue expenditure. The claim under section 80JJA for a chemical recovery boiler was dismissed. The transfer price for power units included taxes and duties. Certain incomes were excluded for section 80HHC deduction calculation. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249517