https://www.taxtmi.com/caselaws?id=177937 The Tribunal allowed the appeal filed by the assessee, directing the reassessment of profit based on the market value of power generated at ` 3.50 per unit. This decision overturned the lower authorities' valuation of power at ` 2.70 per unit, emphasizing the importance of accurate valuation in determining eligible profit u/s 80IA and preventing misuse of provisions related to goods transfer and captive consumption of power. en-us Thu, 11 Aug 2011 00:00:00 +0530 Fri, 22 Jan 2016 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177937 The Tribunal allowed the appeal filed by the assessee, directing the reassessment of profit based on the market value of power generated at ` 3.50 per unit. This decision overturned the lower authorities' valuation of power at ` 2.70 per unit, emphasizing the importance of accurate valuation in determining eligible profit u/s 80IA and preventing misuse of provisions related to goods transfer and captive consumption of power. Case-Laws Income Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177937