https://www.taxtmi.com/highlights?id=21960 Deduction under section 80-IA - since the plant and machinery used for transmission and distribution of electricity has been acquired from Tata Tea Ltd., it cannot be said that the book value appearing in the books of Tata Tea Ltd. as on April 1, 2004 relates to the assessee-company - AT en-us Fri, 27 Feb 2015 12:18:23 +0530 Fri, 27 Feb 2015 12:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21960 Deduction under section 80-IA - since the plant and machinery used for transmission and distribution of electricity has been acquired from Tata Tea Ltd., it cannot be said that the book value appearing in the books of Tata Tea Ltd. as on April 1, 2004 relates to the assessee-company - AT Highlights Income Tax Fri, 27 Feb 2015 12:18:23 +0530 https://www.taxtmi.com/highlights?id=21960