https://www.taxtmi.com/caselaws?id=261489 The court affirmed the assessee's eligibility for benefits under Section 80-IA, emphasizing that internal consumption of power did not disqualify the unit from claiming the benefit. However, it held that the benefit computation should be based on the market rate at which electricity could be sold to a distribution licensee, not the consumer rate. The case was remanded for the assessee to provide evidence on the market rate for recalculating the benefit. The appeal was partly allowed, with the first issue decided in favor of the assessee and the second issue in favor of the revenue. en-us Mon, 01 Jun 2015 00:00:00 +0530 Wed, 22 Apr 2026 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261489 The court affirmed the assessee's eligibility for benefits under Section 80-IA, emphasizing that internal consumption of power did not disqualify the unit from claiming the benefit. However, it held that the benefit computation should be based on the market rate at which electricity could be sold to a distribution licensee, not the consumer rate. The case was remanded for the assessee to provide evidence on the market rate for recalculating the benefit. The appeal was partly allowed, with the first issue decided in favor of the assessee and the second issue in favor of the revenue. Case-Laws Income Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261489