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    <title>2015 (7) TMI 677 - ITAT HYDERABAD</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decisions, allowing deduction under section 80IA for the power generation plant and the cost of steam sold to the sugar unit, citing precedents. The ITAT upheld the lower tariff rate set by the AO for the power unit&#039;s income but permitted adjustments if a higher judicial forum revises the rate. The department&#039;s appeal was partially successful.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decisions, allowing deduction under section 80IA for the power generation plant and the cost of steam sold to the sugar unit, citing precedents. The ITAT upheld the lower tariff rate set by the AO for the power unit&#039;s income but permitted adjustments if a higher judicial forum revises the rate. The department&#039;s appeal was partially successful.</description>
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