https://www.taxtmi.com/highlights?id=19717 Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether “profit and gain“ from captive consumption of electricity supplied from the generator set and which cannot be sold to any third person will qualify for deduction u/s 80-IA - Deduction allowed - HC en-us Wed, 20 Aug 2014 10:28:55 +0530 Wed, 20 Aug 2014 10:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19717 Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether “profit and gain“ from captive consumption of electricity supplied from the generator set and which cannot be sold to any third person will qualify for deduction u/s 80-IA - Deduction allowed - HC Highlights Income Tax Wed, 20 Aug 2014 10:28:55 +0530 https://www.taxtmi.com/highlights?id=19717